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(Amended by Ord. 330-70, App. 10/8/70; Ord. 21-98, App. 1/16/98; repealed by Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)
(Added by Ord. 287-70, App. 8/28/70; amended by Ord. 21-98, App. 1/16/98; Ord. 291-10, File No. 101099, App. 11/18/2010; repealed by Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)
(a) Any tax, interest or penalty overpaid or paid more than once may be refunded pursuant to Section 6.15-1, Refunds, of the San Francisco Business and Tax Regulations Code.
(Amended by Ord. 330-70, App. 10/8/70; Ord. 21-98, App. 1/16/98; Ord. 224-06, File No. 061142, Effective without the signature of the Mayor)
Notwithstanding any other provision of this Article, including the provisions of Section 711, whenever the Tax Collector determines that a service user has deliberately withheld the amount of the tax owed by him for the amounts remitted to a service supplier, or that a service user has failed to pay the amount of the tax for a period of four or more billing periods, or whenever the Tax Collector deems it in the best interest of the City and County, the Tax Collector shall relieve the service supplier of the obligation to collect taxes due under this ordinance from certain named services users for specified billing periods. The Tax Collector shall notify the service user that he has assumed responsibility to collect the taxes due for the stated periods and demand payment of such taxes. The notice shall be served on the service user by handing it to him personally or by deposit of the notice in the United States mail, postage prepaid thereon, addressed to the service user at the address to which billing was made by the service supplier, or, should the service user have changed his address, to his last known address. If a service user fails to remit the tax to the Tax Collector within 15 days from the date of the service of the notice upon him, which shall be the date of mailing if service is not accomplished in person, a penalty of 25 percent of the amount of the tax set forth in the notice shall be imposed, but not less than $5.00. The penalty shall become a part of the tax herein required to be paid. This penalty shall be in addition to, and not exclusive of, any other penalties provided in this Code.
(Added by Ord. 287-70, App. 8/28/70; amended by Ord. 21-98, App. 1/16/98)
The Tax Collector may make administrative agreements with service suppliers to vary the strict requirements of this Article so that collection of any tax imposed herein may be made in conformance with the billing procedures of a particular service supplier so long as the overall result of said agreements results in collection of the tax in conformance with the general purpose and scope of this Article. A copy of each such agreement shall be on file and available for public examination in the Tax Collector's office.
(Added by 287-70, App. 8/28/70)
Notwithstanding the provisions of Section 714 above, the Tax Collector may enter into agreements with service suppliers to refund to service users previously collected taxes based upon charges which were subsequently ordered by the Public Utilities Commission of the State of California to be refunded to the service user by the service supplier.
(Added by Ord. 242-77, App. 6/17/77)
Nothing contained in this Article is intended to conflict with applicable rules, regulations and tariffs of any service supplier subject to the jurisdiction of the California Public Utilities Commission. In the event of any conflict, the provisions of said rules, regulations and tariffs shall control.
(Added by Ord. 287-70, App. 8/28/70)
The taxes imposed and levied by the provisions of this Article are solely for the purpose of providing revenue for the usual current expenses of the City. The provisions of this Article are not enacted for regulatory purposes.
(Added by Ord. 287-70, App. 8/28/70; amended by Ord. 419-93, App. 12/23/93; Ord. 21-98, App. 1/16/98)
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