(A) The Tax Administrator shall have the power and duty to enforce each and all of the provisions of this subchapter.
(B) The Tax Administrator may adopt administrative rules and regulations consistent with provisions of this subchapter for the purpose of interpreting, clarifying, carrying out and enforcing the payment, collection and remittance of the taxes herein imposed. The administrative ruling shall not impose a new tax, revise an existing tax methodology as stated in this section or increase an existing tax, except as allowed by Cal. Gov’t Code § 53750(h)(2). A copy of such administrative rules and regulations shall be on file in the Tax Administrator’s office. To the extent that the Tax Administrator determines that the tax imposed under this subchapter shall not be collected in full for any period of time from any particular service supplier or service user, that determination shall be considered an exercise of the Tax Administrator’s discretion to settle disputes and shall not constitute a change in taxing methodology for purposes of Cal. Gov’t Code § 53750 or otherwise. The Tax Administrator is not authorized to amend the city’s methodology for purposes of Cal. Gov’t Code § 53750 and the city does not waive or abrogate its ability to impose the communication users’ tax in full as a result of promulgating administrative rulings or entering into agreements.
(C) Upon a proper showing of good cause, the Tax Administrator may make administrative agreements, with appropriate conditions, to vary from the strict requirements of this subchapter and thereby:
(1) Conform to the billing procedures of a particular service supplier so long as the agreements result in the collection of the tax in conformance with the general purpose and scope of this subchapter; or
(2) To avoid a hardship where the administrative costs of collection and remittance greatly outweigh the tax benefit. A copy of each such agreement shall be on file in the Tax Administrator’s office, and are voidable by the Tax Administrator or the city at any time.
(D) The Tax Administrator may conduct an audit, to ensure proper compliance with the requirements of this subchapter, of any person required to collect and/or remit a tax pursuant to this subchapter. The Tax Administrator shall notify the person of the initiation of an audit in writing. In the absence of fraud or other intentional misconduct, the audit period of review shall not exceed a period of three years next preceding the date of receipt of the written notice by the person from the Tax Administrator. Upon completion of the audit, the Tax Administrator may make a deficiency determination pursuant to this subchapter for all taxes (and applicable penalties and interest) owed and not paid, as evidenced by information provided by such person to the Tax Administrator. If the person is unable or unwilling to provide sufficient records to enable the Tax Administrator to verify compliance with this subchapter, the Tax Administrator is authorized to make a reasonable estimate of the deficiency. The reasonable estimate shall be entitled to a rebuttable presumption of correctness.
(E) Upon receipt of a written request of a taxpayer, and for good cause, the Tax Administrator may extend the time for filing any statement required pursuant to this subchapter for a period of not to exceed 45 days, provided that the time for filing the required statement has not already passed when the request is received. No penalty for delinquent payment shall accrue by reason of such extension. Interest shall accrue during the extension at the rate of 0.75% per month, prorated for any portion thereof.
(F) The Tax Administrator shall determine the eligibility of any person who asserts a right to exemption from, or a refund of the tax imposed by this subchapter.
(G) Notwithstanding any provision in this subchapter to the contrary, the Tax Administrator may waive any penalty or interest imposed upon a person required to collect and/or remit for failure to collect the tax imposed by this subchapter if the non-collection occurred in good faith. In determining whether the non-collection was in good faith, the Tax Administrator shall take into consideration industry practice or other precedence.
(‘65 Code, §3-6.510) (Ord. 578, passed 11-4-08)