2.37.220 Confidentiality of records.

   All documents submitted to the city by a business operator under this chapter and all documents of a business operator inspected by the tax administrator in the conduct of an audit are presumed to be confidential and will not be subject to public inspection to the fullest extent allowed by law and must be maintained so that the contents of the documents will not become known except to persons charged with the administration of this chapter. Confidential documents may be shared with consultants retained by the city to aid in the administration of this chapter, provided the consultants agree to maintain the confidentiality of the documents. However, nothing in this section precludes the city from aggregating information and releasing it in a manner that does not identify any particular business or connect any information with a particular business.

(Ord. 5581 § 1 (part), 2022)

2.37.230 Action to collect delinquent taxes.

   (a)   Any tax, penalty, and interest imposed on a business operator under this chapter is a debt owed by the business operator to the city, which may be recovered in an action filed by the city in a court of competent jurisdiction.

   (b)   An action under this section shall be filed within three (3) years of an initial determination becoming final under subdivision (b) of Section 2.37.150, the issuance of a final determination under subdivision (d) of Section 2.37.150 that is not appealed, the issuance of a final determination under subdivision (c) of Section 2.37.160 that is not appealed, or the issuance of a decision under subdivision (d) of Section 2.37.170.

   (c)   During the pendency of an action filed under this section, interest will continue to accrue under subdivision (b) of Section 2.37.140 until the entry of judgment.

   (d)   Before filing an action, the city may serve the business operator either personally or by U.S. mail at the most recent address for the business operator in the tax administrator’s records with notice of the pending action and give the business operator fifteen (15) days to pay all of the delinquent taxes, penalties, and fees. If all of the of the delinquent taxes, penalties, and fees are not paid within the fifteen-day period, then an additional penalty of 25% of the amount of the delinquent tax (including accrued penalties and interest) shall be added to the total delinquency and may be recovered in the action.

(Ord. 5581 § 1 (part), 2022)

2.37.240 Errors not binding on the city.

   No error by the tax administrator or any other officer, employee, or agent of the city in the application of this chapter shall prevent, prejudice, or estop the collection by or for the city of the full amount of tax owed by any person under this chapter.

(Ord. 5581 § 1 (part), 2022)

2.37.250 Dates.

   If the last day for the performance of any act under this chapter is a Saturday, Sunday, or holiday recognized by the city, then the date for the performance of that act is extended to the next day that is not a Saturday, Sunday, or holiday recognized by the city.

(Ord. 5581 § 1 (part), 2022)

2.37.260 Rules and regulations.

   (a)   The tax administrator may adopt rules and regulations that are not inconsistent with the provisions of this chapter as may be necessary to aid in the application and enforcement of this chapter.

   (b)   The tax administrator may adopt rules providing for the service or filing of any notices, filings, returns, or submittals required by this chapter. These rules may provide alternative means for serving or filing any notice, filing, return, or submittal, and may clarify the method of serving or filing any notice, filing, return, or submittal provided for in this chapter.

(Ord. 5581 § 1 (part), 2022)

2.37.270 City council amendments.

   (a)   The city council may amend this chapter in any way it deems necessary without the approval of the electorate, provided the amendment does not increase the amount of tax that any person would pay.

   (b)   Any amendment to this chapter that would reduce the amount of tax any taxpayer would pay, either temporarily or permanently, must be approved by two-thirds (2/3) of the members of the city council.

   (c)   Notwithstanding subdivision (a) of this section, the city council may with the approval of two-thirds (2/3) of its members and without approval of the electorate reduce, revise, or eliminate any of the business tax offsets in Section 2.37.080.

(Ord. 5581 § 1 (part), 2022)

2.37.280 Severability.

   If any word, phrase, sentence, part, section, subsection, or other portion of this chapter, or any application thereof to any person or circumstance is declared void, unconstitutional, or invalid for any reason, then such word, phrase, sentence, part, section, subsection, or other portion, or the prescribed application thereof, shall be severable, and the remaining provisions of this chapter, and all applications thereof, not having been declared void, unconstitutional or invalid, shall remain in full force and effect. The People of the City of Palo Alto hereby declare that they would have passed this ordinance, and each section, subsection, sentence, clause and phrase thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses or phrases had been declared invalid or unconstitutional.

(Ord. 5581 § 1 (part), 2022)

2.37.290 Savings clause.

   No section, clause, part, or provision of this chapter shall be construed as requiring the payment of any tax that would be in violation of the Constitution or laws of the United States of America or of the Constitution or laws of the State of California.

(Ord. 5581 § 1 (part), 2022)