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(a) Cancellation. The tax collector may cancel the city transient rental license of any licensee as inactive:
(1) If the taxpayer, required to report monthly to the city, has neither filed any return nor remitted to the city any taxes imposed by this article for a period of six (6) consecutive months;
(2) If the taxpayer, required to report quarterly, has neither filed any return nor remitted any taxes imposed by this article for two (2) consecutive quarters; or
(3) If the taxpayer, required to report annually, has neither filed any return nor remitted any taxes imposed by this article when such annual report and tax are due to be filed with and remitted to the tax collector.
(b) Revocation. If any licensee fails to pay any tax, interest, penalty, fee, or sum required to be paid to the city under this division or if such licensee fails to comply with any provision of this article, the tax collector may revoke the city transient rental license of the licensee.
(c) Notice and hearing. The tax collector shall deliver notice to such licensee of cancellation or revocation of the transient rental license. If within twenty (20) days the licensee so notified requests a hearing, he shall be granted a hearing before the tax collector.
(d) Relicensing. After cancellation or revocation of a taxpayer's license, the taxpayer shall not be relicensed until all reports have been filed, all fees, taxes, interest, and penalties due have been paid, and the taxpayer is in compliance with this article.
(Ord. No. 10360, § 3, 12-19-06, eff. 1-1-07)
It shall be unlawful for any person who is required by this article to obtain a transient rental tax license to engage in or continue in business within the city without a license. The tax collector shall assess any delinquencies in tax, interest, and penalties which may apply against such person upon any transactions subject to the taxes imposed by this division.
(Ord. No. 10360, § 3, 12-19-06, eff. 1-1-07)
(a) Every person subject to the tax imposed by this division shall keep and preserve suitable records and such other books and accounts as may be necessary to determine the amount of tax for which he is liable under this division. The books and records must contain, at a minimum, such detail and summary information as may be required by regulation or, when records are maintained within an electronic data processing (edp) system, the requirements established by the Arizona Department of Revenue for privilege tax filings will be accepted. Every person subject to the tax imposed by this division shall keep and preserve such books and records for a period equal to the applicable limitation period as provided in section 19-28 for assessment of tax and all such books and records shall be open for inspection by the tax collector during any business day.
(b) The tax collector may direct, by letter, a specific taxpayer to keep specific other books, records, and documents. Such letter directive shall apply:
(1) Only for future reporting periods; and
(2) Only by express determination of the tax collector that such specific recordkeeping is necessary due to the inability of the city to conduct an adequate examination of the past activities of the taxpayer, which inability resulted from inaccurate or inadequate books, records, or documentation maintained by the taxpayer.
(Ord. No. 10360, § 3, 12-19-06, eff. 1-1-07)
(a) All deductions, exclusions, exemptions, and credits provided in this division are conditional upon adequate proof and documentation of such as may be required either by this division or regulation.
(b) Any person who claims and receives an exemption, deduction, exclusion, or credit to which the person is not entitled under this division, shall be subject to, liable for, and pay the tax on the transaction as if the vendor subject to the tax had passed the burden of the payment of the tax to the person wrongfully claiming the exemption. A person who wrongfully claimed such exemption shall be treated as delinquent in the payment of the tax and shall be subject to interest and penalties upon such delinquency. However, if the tax is collected from the vendor on such transaction it shall not again be collected from the person claiming the exemption, or if collected from the person claiming the exemption, it shall not also be collected from the vendor.
(Ord. No. 10360, § 3, 12-19-06, eff. 1-1-07)
In the event the records provided by the taxpayer are considered by the tax collector to be inadequate or unsuitable to determine the amount of the tax for which such taxpayer is liable under the provisions of this division, the taxpayer shall either:
(1) Provide such other records as required by this division or regulation; or
(2) Correct or reconstruct the taxpayer's records to the satisfaction of the tax collector.
(Ord. No. 10360, § 3, 12-19-06, eff. 1-1-07)
(a) In addition to the penalties applicable under section 19-540, if a taxpayer fails to file a return for a tax imposed by this division for more than six (6) months after the delinquency date of the return and the delinquent tax amount, including amounts that have, under section 19-540(a)(1), become part of the principal amount, is in excess of twenty-five thousand dollars ($25,000.00), the taxpayer shall pay a penalty in an amount equal to one hundred percent (100%) of the unpaid principal.
(b) For the purposes of this section, no reasonable-cause defense shall be applicable, but the tax collector may, in its sole discretion, consider waiver based on the factors in section 19-540(f).
(c) This penalty provision is intended to promote compliance, deter tax evasion, and otherwise mitigate the substantial burden (including but not limited to the time, personnel resources, and expenses) required to address and remedy significant and ongoing taxpayer delinquency under this division. This section will apply to the fullest extent legally permissible and is expressly intended to and shall apply to any delinquent taxes due and owing as of the effective date of this section as well as delinquencies that occur thereafter.
(Ord. No. 11936, § 1, 7-12-22)
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