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(Added by Ord. No. 168,368, Eff. 12/4/92.)
(a) There is hereby established a special fund in the City Treasury entitled Special Police Communications/9-1-1 System Tax Fund. Money collected pursuant to this article shall be deposited into said special fund and shall be used exclusively as provided in this article for the purpose for which the tax is imposed, and for no other purpose. Money deposited into this special fund shall not be subject to reversion to the Reserve Fund of the City, established under Charter Section 302. Nothing in this section shall prevent disbursements from this special fund to reimburse the General Fund when money has been advanced from the General Fund to pay the uses provided for in this article. (Amended by Ord. No. 173,304, Eff. 6/30/00, Oper. 7/1/00.)
(b) The City Treasurer and Controller shall establish within the Special Police Communications/9-1-1 System Tax Fund separate accounts or accounting controls so as to enable the City Treasurer and Controller to account for the uses for which the moneys deposited into the Special Police Communications/9-1-1 System Tax Fund are to be used.
(c) Except as hereinafter provided in Subsection (d) of this section, (i) during each fiscal year, any money raised by the special tax that remains or (by resolution of the City Council) becomes unencumbered for any of the purposes set forth in Section 21.16.4 hereof may be reallocated to other purposes authorized by this article by resolution of the City Council and (ii) at the end of any fiscal year any money raised by the special tax that remains unencumbered for any of the purposes set forth in Section 21.16.4 hereof may only be used in succeeding fiscal years for the purposes stated in this article as authorized by resolution by the City Council; provided, however, that the Director of the Office of Administrative and Research Services may reallocate moneys raised by the special tax to other purposes set forth in Section 21.16.4 hereof and may authorize the use of moneys raised by the special tax that are unencumbered or unallocated for any of the purposes set forth in Section 21.16.4 hereof so long as the amount so reallocated or authorized shall not be greater than the amount referred to in Charter Section 343 (as amended from time to time) as the amount which the Director of the Office of Administrative and Research Services is empowered to authorize the Controller to transfer without the approval of the Mayor and the City Council upon the request of the head of any department. The availability of unencumbered moneys for any succeeding year shall be considered by the City Council when fixing the rates of tax for that year. (Amended by Ord. No. 173,304, Eff. 6/30/00, Oper. 7/1/00.)
(d) Any amount remaining in the Special Police Communications/9-1-1 System Tax Fund after all lease revenue bonds issued to finance the System have been repaid in full, shall be used solely and exclusively for maintaining, replacing or improving police communications and dispatch equipment and systems.
(Added by Ord. No. 168,368, Eff. 12/4/92.)
(a) The tax imposed on each parcel, improvement to property, and use of property shall be computed for each parcel by applying a rate to the gross square footage area of any improvements on the parcel. If there are no improvements on a parcel, the tax shall be computed by applying the rate established for improvements to 500 square feet regardless of the size of the parcel. For a period of not more than 20 fiscal years, commencing with fiscal year 1993-94 and continuing through fiscal year 2012-13, the City Council, by ordinance, shall impose a rate applicable to unimproved parcels and, for each parcel upon which there is an improvement to property, shall impose a rate applicable to the gross square footage area of such improvements, regardless of the use of the parcel or improvements. The rate shall be established to provide revenue for each fiscal year sufficient to make the payments estimated to be needed, or to fund amounts to be set aside, for the purposes enumerated in Section 21.16.4 hereof prior to receipt of tax revenues derived from the tax to be imposed in the subsequent fiscal year, and in setting the rate, the City Council shall take into account possible delinquencies in payments, so that the amount expected to be collected, net of delinquencies, will be sufficient to make the estimated needed payments.
(b) Commencing with the 1993-94 fiscal year, and for each of the succeeding fiscal years during which the special tax may be imposed, the maximum tax rate for the improvements on a parcel shall be $1.75 per one hundred gross square feet of improvement area or fraction thereof.
(c) For any fiscal year the City may, by ordinance, adjust the tax rate below the maximum amount. Such a reduction shall not prevent a subsequent levy of taxes for any succeeding fiscal year up to the limits set forth in this Section 21.16.6; however, in no case shall the amount of the tax rate to be levied exceed the maximum amount established by this article without the approval of the voters by two-thirds of the votes cast by voters voting upon such change in the tax rate maximum.
(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.
(Added by Ord. No. 168,368, Eff. 12/4/92.)
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 and the voters 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.
All applicants seeking an Enterprise Zone Hiring Tax Credit Voucher as authorized by Sections 17053.74 and 23622.7 of the California Revenue and Taxation Code shall pay a service fee to the Community Development Department, the City’s Enterprise Zone Administrator for processing such applications.
The State of California has established a fee of ten dollars ($10.00) for each application submitted to the State by the local Enterprise Zone Administrator effective November 1, 2004 pursuant to the provisions of California Government Code Section 7086. The City has determined that an additional twenty-five dollar fee ($25.00) is required to offset the cost of processing such applications by the City. Applicants for an Enterprise Zone Hiring Tax Credit Voucher shall pay a service fee of thirty-five dollars ($35.00) to the Community Development Department. The Department shall submit ten dollars ($10.00) of this fee to the State of California as required by State law. The balance of fees collected shall be used to offset costs of administering the program by the Community Development Department.
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