SEC. 10.14. RECEIPT OF NEGOTIABLE PAPER FOR COLLECTION – WHEN PAYMENT IS DEEMED MADE.

   When negotiable paper is honored and paid upon presentation and the proceeds thereof deposited in the Treasury of the City and County in the usual course of business, then and not before, the obligation for which it was tendered shall be deemed paid as at the date of receipt of the negotiable paper.

(Ord. No. 2334(1939), Sec. 1)

SEC. 10.15. RECEIPT OF NEGOTIABLE PAPER FOR COLLECTION – PAYMENTS IN EXCESS OF OBLIGATION.

   In the event the proceeds collected from negotiable paper are in excess of the amount of the obligation to be paid, refund of the amount of the excess may be made in accordance with the procedure prescribed in the permit procedure ordinance of the City and County.

(Ord. No. 2334(1939), Sec. 1)

SEC. 10.16. INAPPLICABILITY OF SECTIONS 10.10 - 10.15 .

   Except for Section 10.13-1, the provisions of Sections 10.10 through 10.15 shall not apply to the collection and refunding procedure of the offices of the Tax Collector and Assessor-Recorder, to collections of the Superior Courts, nor to the collection of revenues of the Public Utilities Commission, which revenues are the result of utility rates fixed pursuant to the provisions of Section 2A.134 of this Code.

(Amended by Ord. 179-79, App. 4/20/79; amended by Ord. 313-00, File No. 001908, App. 12/28/2000)

SEC. 10.17. ACCOUNTING FOR AND REPORTING INCOME TAXES – CONTROLLER'S DUTIES.

   To comply with income tax or other related tax provisions of the government of the United States or the State, the Controller is hereby directed, and it shall be his or her duty, to render the required accounting and reporting in the manner and within the time limitations established by law.

(Ord. No. 1883(1939), Sec. 1)