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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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Publisher's Note: This section has been AMENDED by new legislation (Ord. 224-23
, approved 11/3/2023, effective 12/4/2023). The text of the amendment will be incorporated under the new section number when the amending legislation is effective.
(a) In addition to a subpoena issued pursuant to Section 6.4-1, the Tax Collector may, at the Tax Collector’s discretion, send any person, whether a taxpayer, alleged taxpayer, witness, or custodian of records, a written request for financial information or other information relevant to verifying, determining or redetermining any person’s tax liability or tax-exempt status. “Financial information” shall include, but not be limited to, bank records, journals, ledgers, and local, state, and federal tax returns, and shall include information regarding subsidiary, related, affiliated, controlled, or controlling persons in possession of information relevant to the Tax Collector’s inquiry. “Other information” shall include any information that is not financial information. The request shall be mailed to the person’s last known address as indicated in the Tax Collector’s records.
(b) Each person to whom a written request for financial information or other information has been sent pursuant to subsection (a) of this Section 6.5-1 shall complete and return the form, with the information requested, to the Tax Collector within 30 days of the date of the mailing of the written request, or by such other reasonable deadline as the Tax Collector may set forth in the written request. Said person shall provide such financial information or other information that the Tax Collector, in writing, has requested.
Any persons, including taxpayers, alleged taxpayers, witnesses, or custodians of records, who fail to respond to the Tax Collector's written request for financial information shall be subject to any penalties and sanctions provided by law, including but not limited to the penalties and sanctions provided in Section 6.17-3 or Section 6.17-3.1, as applicable.
(Added by Ord. 18-98, App. 1/16/98; amended by 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)
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