Loading...
(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.
(Art. 1.16, Chapter II, approved by the voters of Los Angeles, Nov. 3, 1992, Special Municipal Election, Added by Ord. No. 168,368, Eff. 12/4/92.)
Section
21.16.1 Definitions.
21.16.2 Exemptions.
21.16.3 Special Tax.
21.16.4 Purpose.
21.16.5 Special Fund.
21.16.6 Tax Rate.
21.16.7 Adjustments and Refunds.
21.16.8 Amendments.
21.16.9 Savings Clause.
Loading...