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(a) An alarm installation company shall not install an alarm for a customer who does not have a current valid license under this Article, provided, however, that the installation company may provide the customer with a license application form, and shall accept from the customer the completed form and the applicable license fee on behalf of the Tax Collector, after which the company may install the alarm system.
(b) No later than last day of each month following the month of collection or receipt, the installation company shall remit to the Tax Collector as a single check all license fees collected and completed license applications received. Remittance reports shall be in a format approved by the Tax Collector and shall include the name, license number, and alarm system location of each alarm user who has paid the fee and any other information required by the Tax Collector.
(c) The alarm installation company shall maintain its records in such a manner so as to be able to cross-reference the alarm user's name, the alarm system's location, and the license number assigned by the Tax Collector.
(Added by Ord. 30-03, File No. 021995, App. 2/28/2003; amended by Ord. 297-04, File No. 041336, App. 12/24/2004)
(a) An alarm monitoring company shall not service a new customer who does not have a current valid license under this Article, provided that the monitoring company may provide the customer with a license application form and shall accept from the customer the completed form and the applicable license fee on behalf of the Tax Collector, after which the company may service the alarm system.
(b) No later than December 1 of each year, and beginning in 2005, no later than November 1 of each year, an alarm monitoring company doing business in San Francisco shall notify each of its customers of the license renewal for the following year and shall bill such customers for the license fee required under this Article. Such bill shall be due and payable in not more than 30 days. The notification may be part of the company's regular billing or a separate notice, and shall be in a form approved by the Tax Collector. The company shall also provide the customer with a copy of the license renewal form. The alarm monitoring company shall be responsible for collecting the license renewal fee from the customer.
(c) No later than last day of each month following the month of collection or receipt, the monitoring company shall remit to the Tax Collector as a single check all license fees collected, completed license renewal forms received or license renewal information in electronic form if authorized by the Tax Collector, and a list of customers who have not paid the fee. Remittance reports shall be in a format approved by the Tax Collector and shall include the name, license number, and alarm system location of each alarm user who has paid the fee, and any other information required by the Tax Collector.
(d) The alarm monitoring company shall maintain its records in such a manner so as to be able to cross-reference the alarm user's name, the alarm system's location, and the license number assigned by the Tax Collector.
(e) The billing and remittance provisions of this Section shall only apply to a monitoring company that has a direct contractual relationship with the alarm user. If a monitoring company has no such direct contractual relationship, and instead provides monitoring services pursuant to a subcontract with the alarm installation company or any other person or company, then the installation or other such person or company shall be responsible for meeting the billing and remittance requirements of this Section. However, the monitoring company shall continue to be responsible for complying with all other applicable provisions of this Article, including, but not limited to, the requirements of Section 3710.
(Added by Ord. 30-03, File No. 021995, App. 2/28/2003; amended by Ord. 297-04, File No. 041336, App. 12/24/2004; Ord. 175-13
, File No. 130551, App. 8/2/2013, Eff. 9/1/2013)
(a) Alarm installation and monitoring companies shall hold fee revenues in trust for the City and shall remit the revenues collected as the fee to the Tax Collector as provided in this Article.
(b) The fees collected by alarm companies under this Article shall be stated separately in the alarm companies' billings to their customers.
(c) If the amount paid by a customer is less than the full amount of the charges for service and the license or license renewal fee which have accrued for the billing period, and if the customer remitting has not indicated how to allocate the payment as between alarm company service charges and alarm license fees, then a proportionate share of both the charges for service and the fee shall be deemed to have been paid.
(Added by Ord. 30-03, File No. 021995, App. 2/28/2003)
(a) Any fee required to be paid by an alarm user under the provisions of this Article shall be deemed a debt owed by the alarm user to the City until it has been paid to the City, except that proof of actual payment to an alarm company is sufficient to relieve the alarm user from further liability for the fee.
(b) Any fee required to be collected by an alarm company under the provisions of this Article shall be deemed a debt owed to the City and County of San Francisco by the company required to collect and remit such fee, if the alarm company has failed to take reasonable steps to collect the fee. A company will be deemed to have taken reasonable steps if, at a minimum, it bills the alarm user, waits 30 days, timely bills the user a second time, and then informs the City of the user's continued nonpayment.
(c) Whenever an alarm company remits funds collected as a license or license renewal fee to the City, the alarm company shall also provide the City with the name and address of any customer refusing or failing to pay the fee for a period of one or more billing periods and shall state the amount of such fee remaining unpaid, and such other information as the Tax Collector may require. The Tax Collector may assume responsibility for collection of any fees due and payable for the stated periods and demand payment of such fees, plus administrative costs, interest, and penalties, if any.
(d) Any person owing money to the City under the provisions of this Article shall be liable in an action brought in the name of the City and County for the recovery of such amount.
(Added by Ord. 30-03, File No. 021995, App. 2/28/2003; amended by Ord. 297-04, File No. 041336, App. 12/24/2004)
(a) Any fee or false alarm penalty not paid by the due date is delinquent.
(b) Alarm User. Failure by an alarm user to pay any fee or false alarm penalty herein imposed shall result in the following interest and penalties on the alarm user:
(i) If a license fee or false alarm penalty is not paid within 30 days after the same becomes due, the Tax Collector shall add 50 percent to the amount of the stated fee or penalty as a penalty for non-payment.
(ii) In addition to the penalties imposed in this Subsection (b), any alarm user who fails to pay any fee or false alarm penalty imposed by this Article, shall pay interest on the amount of the fee or penalty, exclusive of late payment penalties, plus an additional collection charge for each delinquent account in an amount to be determined by rules and regulations of the Tax Collector. The Tax Collector shall establish collection charges sufficient to reimburse the costs incurred by the City for collecting delinquent fees or penalties. Interest shall be paid at the rate of one percent per month, or fraction thereof. Interest and collection charges shall accrue 90 days after the original due date.
(iii) The penalties, interest and collection charges imposed in this Subsection (b) shall not be collected by the alarm company, but shall be determined and collected by the City and County as set forth hereinafter.
(c) Alarm Companies. Interest and penalties for delinquency in remittance of any fee not remitted shall be assessed as follows:
(i) Any alarm company who fails to remit any fee imposed by this Article within 10 days after receipt of written notice from the Tax Collector of such failure shall pay a penalty of 10 percent of the amount of the fee.
(ii) If the Tax Collector determines that the nonpayment of any remittance due hereunder is due to fraud or an intentional disregard of the provisions of this Article or of any applicable rule or regulation of the Tax Collector, a penalty of 100 percent of the amount of the fee shall be added thereto in addition to the penalty stated in subparagraph (i) of this Subsection.
(iii) In addition to the penalties imposed in this Subsection (c), any alarm company who fails to remit any fee imposed by this Article shall pay interest on the amount of the fee, exclusive of penalties, from the date on which the remittance first became delinquent until paid. Interest shall be paid at the rate of one percent per month, or fraction thereof.
(Added by Ord. 30-03, File No. 021995, App. 2/28/2003)
(a) If any alarm company shall fail or refuse to make, within the time provided in this Article, any report and remittance of said fee or any portion thereof required by this Article, the Tax Collector may make a determination based upon an estimate of the total liability of the alarm company. The estimate shall be made for the period or periods in respect to which the alarm company failed to timely make a return or failed to timely remit any fees, and may be based upon any information which is in the Tax Collector's possession or may come into his or her possession. Upon the basis of this estimate, the Tax Collector shall compute and determine the amount required to be paid to the City and County, adding to the sum interest and penalties provided by this Article.
(b) In case such determination is made, the Tax Collector shall give a notice of the amount so assessed by serving the determination personally or by depositing it in the United States mail, postage prepaid, addressed to the alarm company so addressed at its last known place of address. Such alarm company may within 10 days after the serving or mailing of such notice make application in writing to the Tax Collector for a hearing to protest the determination.
(c) If application by the alarm company for a hearing is not made within the time prescribed, the fee, interest and penalties, if any, determined by the Tax Collector shall become final and conclusive and immediately due and payable. If such application is made, the Tax Collector shall forward such application to a hearing officer, giving not less than five days' written notice in the manner prescribed herein to the alarm company to show cause at a time and place fixed in said notice why the amount specified in the determination should not be fixed for such fee, interest and penalties. At such hearing, the alarm company may appear and offer evidence why such specified fee, interest and penalties should not be so fixed. After such hearing, and in accordance with the decision reached by the hearing officer therein, the Tax Collector shall determine the proper fee to be remitted and shall thereafter give written notice to the alarm company in the manner prescribed herein of such determination and the amount of such fee, interest and penalties. The amount determined to be due shall be payable within 15 days.
(Added by Ord. 30-03, File No. 021995, App. 2/28/2003; amended by Ord. 175-13
, File No. 130551, App. 8/2/2013, Eff. 9/1/2013)
(a) An alarm company may claim a refund or claim a credit a against fees to be collected and remitted of the amount overpaid or paid more than once or erroneously or illegally collected or received by filing a claim in the manner provided in Sections 6.15-1 et seq. of the Business and Tax Regulations Code; provided, however, that neither a refund or a credit shall be allowed unless the amount of the fee so collected has either been refunded to the person entitled thereto or credited to the charges subsequently payable by such person to the alarm company.
(b) An alarm user may obtain a refund of fees overpaid or paid more than once or erroneously or illegally collected or received by the City and County by filing a claim in the manner provided in Sections 6.15-1 et seq. of the Business and Tax Regulations Code, but only when the fee was paid by the alarm user directly to the Tax Collector, or when the alarm user, having paid the fee to the alarm company, establishes to the satisfaction of the Tax Collector that the alarm user has been unable to obtain a refund from the alarm company who collected the fee.
(Added by Ord. 30-03, File No. 021995, App. 2/28/2003)
(a) If the Tax Collector determines that alarm user has deliberately withheld the amount of the fee to be remitted to an alarm company or that an alarm user has failed to pay the amount of the fee for a period of one or more billing periods, or if the Tax Collector deems it in the best interest of the City and County, he or she may assume responsibility for collection of fees due under this Article from certain named alarm users for specified billing periods. The Tax Collector shall notify the alarm user that the Tax Collector has assumed responsibility for collection of the fees due and payable for the stated periods and demand payment of such fees. The notice shall be served on the alarm user by handing it to him or her personally or by deposit of the notice in the United States mail, postage prepaid thereon, addressed to the alarm user at the address to which billing was made by the alarm company, or, should the alarm user have changed his or her address, to his or her last known address.
(b) If an alarm user fails to remit the fee to the Tax Collector, the alarm user shall be subject to the interest and penalties provided in Section 3710.5, in addition to any other penalty imposed by this Article.
(Added by Ord. 30-03, File No. 021995, App. 2/28/2003)
The Tax Collector may make administrative agreements with alarm companies to vary the strict requirements of this Article so that collection and/or remittance of any fee imposed herein may be made in conformance with the billing procedures of a particular alarm company so long as the overall result of said agreements results in the timely collection and remittance of the fee 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 Ord. 30-03, File No. 021995, App. 2/28/2003)
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