(a) Administrative Penalties; Citations. An administrative penalty may be assessed for a violation of the provisions of this Business and Tax Regulations Code as specified below. The penalty may be assessed by means of an administrative citation issued by any person designated as an “enforcement officer” in subsection (c).
(b) (1) Penalty Amounts. In addition to all other civil penalties provided for by law, the following violations shall be subject to administrative penalties in the amounts set forth below:
VIOLATION | PENALTY AMOUNT | |
VIOLATION | PENALTY AMOUNT | |
• | Failure to obtain or post a Certificate of Authority to Collect Third-Party Taxes | $500 |
• | Failure to obtain or post an Annual Business Registration Certificate | $100 |
• | Failure to show proof of current Business Registration Certificate | $100 |
• | Failure to an operator in the business of renting parking space in a parking station to post a bond | $500 |
• | Failure to produce information requested by the Tax Collector within 30 days of mailing of such request | $100 |
• | Failure to produce financial records requested by the Tax Collector | $500 |
• | Failure to retain financial records | $500 |
• | Failure to allow the Tax Collector to inspect financial records | $500 |
• | Failure to file a return, including filing a blank return or a return that the Tax Collector determines to be incomplete in any material aspect | $500 |
• | Failure to provide a Receipt to an Occupant as required in Article 22. Each time an Operator fails to provide a Receipt shall be considered a separate violation | $100 |
• | Operating a Parking Station without utilizing RCE or business practices and procedures as required by Article 22 | $500 |
• | Failure to cooperate with any City agency as required by this Article or Article 22 | $500 |
• | Failure to maintain RCE Records as required by Article 22 | $500 |
• | Failure to accurately report the dates and times that the Parking Station did not utilize RCE in monthly or quarterly Parking Tax statements as required by this Article and Article 22 | $500 |
• | Failure to use good faith efforts to repair non-functioning RCE | $100 |
• | Failure to certify conformance with the provisions of Article 22 concurrent with payment or remittance of Parking Taxes | $500 |
• | Intentionally tampering with RCE, including but not limited to altering or deleting data gathered or maintained by RCE | $500 |
• | Substituting a Parking Ticket with a Discount Parking Ticket for the purposes of falsely reporting or falsely recording the amount of Rent collected from an Occupant | $500 |
• | $500 | |
• | Failure to comply with any other obligation or duty imposed under the Business and Tax Regulations Code | $500 |
(2) Except in the case of failure to file a return, including filing a blank return or a return that the Tax Collector determines to be incomplete, each day that an operator does not comply with the provisions of this Article 6 shall be considered a separate violation. The penalty amounts shall be increased cumulatively by 50% for each subsequent violation of the same provision by the same person within a three-year period. The maximum penalty amount that may be imposed by administrative citation in a calendar year for each type of violation listed above shall be $25,000. In addition to the penalty amounts listed above, the Tax Collector may assess enforcement costs to cover the reasonable costs incurred in enforcing the administrative penalty, including reasonable attorneys’ fees. Enforcement costs shall not count toward the $25,000 annual maximum.
(c) Persons Who May Issue Citations. The following classes of employees within the Office of the Treasurer and Tax Collector are designated “enforcement officers” and are authorized to issue administrative citations pursuant to this Article 6:
CLASSIFICATION NUMBER | CLASS TITLE |
4334 | Investigator |
4335 | Senior Investigator |
4337 | Principal Investigator |
0922 | Assistant Director, Bureau of Delinquent Revenue Collections |
8173 | Legal Assistant |
0931 | Director, Bureau of Delinquent Revenue Collections |
(Added by Ord. 177-01, File No. 010826, App. 8/17/2001; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)
(Former Sec. 6.19-3 added as Sec. 6.19-6 by Ord. 18-98, App. 1/16/98; renumbered by Ord. 290-00, File No. 001627, App. 12/22/2000; repealed by Ord. 177-01, File No. 010826, App. 8/17/2001)
(Former Sec. 6.19-3 added by Ord. 18-98, App. 1/16/98; repealed by Ord. 290-00, File No. 001627, App. 12/22/2000)