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The term “tax year” means the year commencing on January 1 of each calendar year and ending on December 31 of the same calendar year.
(Added by Ord. 26-04, File No. 031990, App. 2/19/2004; amended by Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)
The term "third-party taxes" means the transient hotel occupancy tax (Article 7), the parking space occupancy tax (Article 9), the utility users tax (Article 10), and the access line tax (Article 10B).
(Added as Sec. 6.2-11 by Ord. 18-98, App. 1/16/98; renumbered and amended by Ord. 26-04, File No. 031990, App. 2/19/2004; amended by Ord. 291-10, File No. 101099, App. 11/18/2010; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)
The Tax Collector shall collect and receive the taxes imposed by the Business and Tax Regulations Code. The Tax Collector shall keep an accurate and separate account of all tax payments received by the Tax Collector, showing the name and address of the taxpayer and the date of the payments. The Tax Collector shall transmit all monies collected pursuant to the Business and Tax Regulations Code to the Treasurer for deposit to the general fund, unless otherwise provided by law.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004)
(a) Every taxpayer shall keep and preserve business and other records as may be necessary to determine the amount of tax for which the person may be liable or that the person was required to collect, including all local, state, and federal tax returns of any kind, for a period of five years from the date the tax is due or paid, whichever is later.
(b) Upon request of the Tax Collector, a taxpayer shall produce such business and other records at the Tax Collector's Office during normal business hours for inspection, examination, and copying. Refusal to allow full inspection, examination, or copying of such records shall subject the taxpayer to all penalties authorized by law, including but not limited to the penalties set forth in Section 6.17-3 or Section 6.17-3.1, as applicable. As an alternative to production at the Tax Collector's Office, the Tax Collector may agree to inspect, examine, and copy the requested books, papers, and records at the taxpayer's place of business or some other mutually acceptable location, and may require the taxpayer to reimburse the City for the Tax Collector's ordinary and reasonable expenses incurred in the inspection, examination, and copying of such books, papers, and records, including food, lodging, transportation, and other related items, as appropriate.
(c) The Tax Collector may order any person or persons, whether taxpayers, alleged taxpayers, witnesses, or custodians of records, to produce all books, papers, and records that the Tax Collector believes may have relevance to enforcing compliance with the provisions of the Business and Tax Regulations Code for inspection, examination, and copying at the Tax Collector’s Office during normal business hours. As an alternative to production at the Tax Collector’s Office, the Tax Collector may agree to inspect, examine, and copy the requested books, papers, and records at the person’s place of business or some other mutually acceptable location, and may require the person to reimburse the City for the Tax Collector’s ordinary and reasonable expenses incurred in the inspection, examination, and copying of such books, papers, and records, including food, lodging, transportation, and other related items, as appropriate.
(d) The Tax Collector may order the attendance before the Tax Collector of any person or persons, whether taxpayers, alleged taxpayers, witnesses, or custodians of records, whom the Tax Collector believes may have information relevant to enforcing compliance with the provisions of the Business and Tax Regulations Code.
(e) If the taxpayer does not maintain business and other records that are adequate to determine liability under the Business and Tax Regulations Code, or following a request by the Tax Collector, fails to produce such business and other records in a timely fashion, the Tax Collector may determine the taxpayer’s liability based upon any information in the Tax Collector’s possession, or that may come into the Tax Collector’s possession. Such determination shall be prima facie evidence of the taxpayer’s liability in any subsequent administrative or judicial proceeding.
(f) The Tax Collector may issue and serve subpoenas to carry out the provisions of this Section 6.4-1.
(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 90-99, File No. 990300, App. 4/30/99; Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; Ord. 207-20, File No. 200759, App. 10/9/2020, Eff. 11/9/2020; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021; Ord. 224-23, File No. 230898, App. 11/3/2023, Eff. 12/4/2023)
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