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(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.
(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.
(Added by Ord. No. 168,368, Eff. 12/4/92.)
The following words and phrases whenever used in this article shall be construed as defined in this section:
(a) “building” shall mean any structure having a roof supported by columns or walls, for the housing, shelter or enclosure of persons, animals, chattels or property of any kind;
(b) “improvement to property” shall mean a building or other improvement erected on or affixed to a parcel;
(c) “parcel” shall mean a unit of real property as shown on the last equalized assessment roll of Los Angeles County; and
(d) “system” shall mean a police dispatch system, known as the Police Emergency Command Control Communications System, which includes the following: a replacement and enhanced voice and digital radio system component; a replacement for the Police Department’s computer-aided dispatch system and the associated police dispatch center located in the metropolitan area; hand-held radios and mobile data terminals; and the addition of a new police/fire 9-1-1 communications component, and a new police communications and dispatch center to be located in the San Fernando Valley.
(Added by Ord. No. 168,368, Eff. 12/4/92.)
(a) Nothing in this article shall be construed as imposing a tax upon any person when imposition of such tax upon that person would be in violation of either the Constitution of the United States or the Constitution of the State of California.
(b) The tax imposed by this article shall not be levied upon the federal government, the state government, any state agency, or any local governmental agency.
(c) The tax imposed by this article shall not be levied upon a parcel of property or improvement which is owned by an organization described in Sections 401(a), 501(c), or 501(d) of Title 26 of the United States Code. All sections of the United States Code shall mean those sections as they exist on the effective date of this article and as they may be amended thereafter.
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