A. The city of Sacramento shall be responsible for the collection and enforcement of assessments from restaurant businesses within the SBIA. An annual administrative fee of five thousand dollars ($5,000.00) will be paid to the city to offset the cost associated with the collection and enforcement of assessments. The annual administrative fee shall be increased based upon changes in the U.S. Consumer Price Index for the San Francisco area.
B. The city shall retain as its funds any additional collection fees, penalty fees, and interest collected associated with collections or actions due to nonpayment of assessments. Assessments shall be collected in such installments as determined by the city's finance director (finance director).
C. The city council may provide for administration of the SBIA's activities by entering into an agreement with an entity, that in the opinion of the city council will have the capacity of representing the interests of the restaurant businesses in the SBIA, whose general objectives will be consistent with the purposes of the SBIA, and who will provide the resources to effectively achieve those objectives. However, in such event, the city council shall reserve onto itself sole discretion as to how the revenue derived from the assessments hereunder shall be used within the scope of the said authorized purposes.
D. Each restaurant business operator (operator) in the SBIA shall make a report (report) to the finance director on forms provided by the city, of the amount of assessment due for that reporting period. The report and assessment become delinquent fourteen (14) days after they are due. The full amount of the assessment calculated shall be remitted to the finance director at the time the report is filed. The finance director may establish shorter reporting or remitting periods for any operator and may require additional information in any report. Reports and payments are due immediately upon cessation of business by an operator for any reason. Each report shall contain a declaration under penalty of perjury, executed by the operator or its authorized agent, that, to the best of the declarant's knowledge, the statements in the report are true, correct, and complete.
E. Any operator who fails to remit any assessment within fourteen (14) days of the due date shall pay a penalty of twenty (20) percent of the amount of the assessment in addition to the amount of the assessment.
F. If an operator fails to remit any delinquent remittance within sixty (60) days, the city may file a complaint against such operator. In addition to penalties imposed, any operator that fails to remit any assessment shall pay interest at the rate of five (5) percent per month or fraction thereof on the amount of the assessment, exclusive of penalties, from the date on which the assessment first became delinquent, until paid.
G. If the finance director determines that the nonpayment of any remittance due under this chapter is due to fraud, a penalty of twenty-five (25) percent of the amount of the assessment shall be added thereto in addition to the penalties stated above.
H. Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the assessment required to be paid.
I. Disputes regarding SBIA assessments must be made in writing to the city's revenue manager (revenue manager). The revenue manager shall investigate disputes so received and, based upon the findings of such investigation, render a response in writing. Appeal of any revenue manager's response pursuant to this chapter shall be requested in writing to the finance director within ten (10) days of the date of the revenue manager's response.
J. All assessments imposed shall be reviewed by the city council annually, based upon the annual report prepared by the finance director.
K. The city council shall appoint an advisory board pursuant to Section 36530 of the Law to, among other duties imposed by the Law, make recommendations to the city council on the expenditure of revenues derived from any levy of assessments.
L. A special fund is created, known as the "Sutter business improvement area fund," and the charges imposed by this chapter shall be deposited in such fund. (Ord. 2008-015 § 1)