(Added by Ord. No. 168,368, Eff. 12/4/92.)
(a) Requests for adjustments involving imposition of this tax may be filed with the Director of Finance. Upon sufficient evidence of error in the computation of the tax the Director of Finance or a designee of the Director of Finance shall cause the tax to be recalculated, and shall so advise the Los Angeles County Tax Collector or other appropriate official.
(b) Whenever it is alleged that 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, the refund procedure shall be as follows:
1. No claim for refund of tax payment shall be allowed in whole or in part unless filed with the Director of Finance within a period of three years from the date of the claimed overpayment. All such claims for refund of the amount of the overpayment must be filed on forms furnished, and in the manner prescribed, by the Director of Finance. Refunds may be made from the Special Police Communications/9-1-1 System Tax Fund.
2. In the event the Director of Finance or the City Council denies the claim, the Director of Finance shall notify the claimant pursuant to California Government Code Section 913.
(c) The Director of Finance shall have the same power to compromise claims involving the special tax, and the same power to accept and record underpayments or overpayments of such tax, as granted to the Director of Finance under Subsections (f) and (g) of Section 21.15 of the Los Angeles Municipal Code with respect to Business Taxes. The Director of Finance shall have the same authority to make refunds of this tax as is provided in Sections 22.12 and 22.13 of the Los Angeles Municipal Code.
(d) If the County of Los Angeles does not collect any tax due under this article, then the Director of Finance shall have the power and duty to enforce all of the provisions of this article. In such cases the Director of Finance, for taxes not paid, may make an assessment against the owner of a parcel and improvements, or against the owner of improvements on another’s land, in the manner provided in Section 21.16 of the Los Angeles Municipal Code. Any unpaid tax due under this article shall be subject to Sections 21.19, 21.20, and 21.21 of the Los Angeles Municipal Code.
(e) The special tax shall be due in two equal installments in accordance with the collection procedures of the Los Angeles County Tax Collector with the first installment due November 1, and the second installment due the next succeeding February 1, in each fiscal year. The owner of the land, land and improvements, or improvements, at the time set forth in California Revenue and Taxation Code Sections 405 and 2192 for each fiscal year, shall have a personal obligation to the City until the tax is paid for each fiscal year.
(f) The Director of Finance may prepare a questionnaire to be served on the owner of a parcel or improvements subject to the tax imposed by this article. The failure by an owner to provide the information requested within 30 days of receipt of the request, or the act of an owner in knowingly providing false information, shall be a misdemeanor.
(g) In determining the gross square footage area of improvements the City may use County Assessor’s records, City records, questionnaires and any other records the Director of Finance deems reliable.