Loading...
(a) Taxes collected or required to be collected by an operator which are not remitted to the Director of Finance on or before the due dates fixed in Section 21.15.7 of this article, or fixed by the Director of Finance as provided therein, are delinquent.
(b) Interest and penalties for delinquency in remittance of any tax collected or required to be collected, or any deficiency determination, shall attach and be paid by the operator at the rates and in the same manner as is provided in Section 21.05 of this Chapter for delinquency in the payment of Business Tax, except that a month shall commence on the 26th day of each calendar month and terminate on the 25th day of the succeeding calendar month. (Amended by Ord. No. 176,471, Eff. 3/22/05, Oper. 12/1/04.)
(c) The Director of Finance shall have the power to impose additional penalties upon an operator for fraud and negligence in reporting and remitting in the same manner and at the same rates as are provided in Section 21.05 of this chapter for such penalties upon persons required to pay Business Tax.
(d) For collection purposes only, every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax herein required to be remitted. (Amended by Ord. No. 174,085, Eff. 8/19/01.)
(a) The Director of Finance shall have the power and duty, and is hereby directed to enforce each and all of the provisions of this article.
(b) In administering and enforcing the provisions of this article, the Director of Finance shall have the same powers and duties with respect to collecting the tax provided herein as the Director of Finance has under Section 21.15 of this chapter with respect to collecting the Business Tax.
Whenever the Director of Finance determines that any tax is or may be due to the City under the provisions of this article, the Director of Finance may make and give notice of an assessment for such tax. The manner of making and providing notice of such assessment, the right to a hearing, the manner of providing for and conducting such hearing, the preparation and service of the decision, and the manner of filing and passing upon exceptions shall be the same as are provided in Section 21.16 of this chapter.
It shall be the duty of every operator liable for the collection and payment to the City of any tax imposed by this article to keep and preserve, for a period of four years, all records as may be necessary to determine the amount of such tax as the operator may have been liable for the collection of and payment to the City, which records the Director of Finance shall have the right to inspect at all reasonable times.
(a) Whenever the amount of any tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the City under this article, it may be refunded as provided in this section. Except as otherwise provided in this section, refunds of overpaid taxes shall be made in the same manner as is provided in Section 21.07 of this chapter for refunds of overpayments of Business Tax.
(b) An operator may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the Director of Finance that the person from whom the tax has been collected was not liable for the tax; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to such person or credited to rent subsequently payable by such person to the operator.
(c) An occupant may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the City by filing a claim in the manner provided in Section 21.07 of this chapter, but only when the tax was paid by the occupant directly to the Director of Finance, or when the occupant having paid the tax to the operator, establishes to the satisfaction of the Director of Finance that the occupant has been unable to obtain a refund from the operator who collected the tax.
(d) No refund shall be paid under the provisions of this section unless the claimant establishes their right thereto by written records showing entitlement thereto.
(Amended by Ord. No. 182,283, Eff. 11/19/12.)
Any tax required to be paid by any occupant under the provisions of this Article shall be deemed a debt owed by the occupant to the City. Any such tax collected by an operator which has not been paid to the City shall be deemed a debt owed by the operator to the City. In addition to the operator itself, the Director of Finance may collect an operator’s liabilities, including interest and penalties, from any person or persons the Director of Finance determines was responsible for performing the acts of collecting, accounting for, and remitting the Parking Occupancy Taxes to the City and failed to do so, or who had the power to control the financial decision-making process by which the operator allocates funds to creditors in reference to the operator’s obligation to remit the Parking Occupancy Taxes to the City. When it is not clear who the person or persons responsible to the City are, the Director of Finance may presume the President, Chief Executive Officer, and/or Chief Financial Officer of a corporation or any managing partner or member of an association to be a person responsible for performing such acts. The Director of Finance is authorized to name all such persons potentially responsible for performing such acts in a notice of assessment pursuant to Section 21.15.10 and may send such notice to the same address to be used for the operator’s assessment as set forth in Sections 21.15.10 and 21.16 in this chapter and such persons shall have the same rights as the operator to appeal the assessment as set forth in said sections. The liability of such persons shall be joint and several with each other and with the operator. Any person owing money to the City under the provisions of this Article shall be liable to an action brought in the name of the City for the recovery of such amount. Any operator who undertakes legal action to recover any unpaid parking fee from an occupant may include the amount of tax due from the occupant in the amount sought to be recovered.
If any section, subsection, part, clause, sentence or phrase of this article or the application thereof is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, the validity of the remaining portions of this article, the application thereof and the tax imposed shall not be affected thereby, but shall remain in full force and effect, it being the intention of the City Council to adopt each and every section, subsection, part, clause, sentence or phrase regardless of whether any other section, subsection, part, clause, sentence or phrase or the application thereof is held to be invalid or unconstitutional.
Loading...