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(A) The provisions of this section apply to any decision (other than a decision relating to a refund pursuant to § 5.74.150 of this chapter), deficiency determination, assessment, or administrative ruling of the Tax Administrator. Any person aggrieved by any decision (other than a decision relating to a refund pursuant to § 5.74.150 of this chapter), deficiency determination, assessment, or administrative ruling of the Tax Administrator, shall be required to comply with the appeals procedure of this section. Compliance with this section shall be a prerequisite to a suit thereon. (See Cal. Government Code § 935(b).) Nothing herein shall permit the filing of a claim or action on behalf of a class or group of taxpayers.
(B) If any person is aggrieved by any decision (other than a decision relating to a refund pursuant to § 5.74.150 of this chapter), deficiency determination, assessment, or administrative ruling of the Tax Administrator, he or she may appeal to the City Manager by filing a notice of appeal with the City Clerk within 14 days of the date of the decision, deficiency determination, assessment, or administrative ruling of the Tax Administrator which aggrieved the service user or service supplier.
(C) The matter shall be scheduled for hearing before an independent hearing officer selected by the City Manager, no more than 30 days from the receipt of the appeal. The appellant shall be served with notice of the time and place of the hearing, as well as any relevant materials, at least five calendar days prior to the hearing. The hearing may be continued from time to time upon mutual consent. At the time of the hearing, the appealing party, the Tax Administrator, and any other interested person may present such relevant evidence as he or she may have relating to the determination from which the appeal is taken.
(D) Based upon the submission of such evidence and the review of the city’s files, the hearing officer shall issue a written notice and order upholding, modifying or reversing the determination from which the appeal is taken. The notice shall be given within 14 days after the conclusion of the hearing and shall state the reasons for the decision. The notice shall specify that the decision is final and that any petition for judicial review shall be filed within 90 days from the date of the decision in accordance with Cal. Code of Civil Procedure § 1094.6.
(E) All notices under this section may be sent by regular mail, postage prepaid, and shall be deemed received on the third calendar day following the date of mailing, as established by a proof of mailing.
(Ord. 07-05, passed 6-5-2007)
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this city or against any officer of the city to prevent or enjoin the collection under this chapter of any tax or any amount of tax required to be collected and/or remitted.
(Ord. 07-05, passed 6-5-2007)
The city shall annually verify that the taxes owed under this chapter have been properly applied, exempted, collected, and remitted in accordance with this chapter, and properly expended according to applicable municipal law. The annual verification shall be performed by a qualified independent third party and the review shall employ reasonable, cost-effective steps to assure compliance, including the use of sampling audits. The verification shall not be required of tax remitters where the cost of the verification may exceed the tax revenues to be reviewed.
(Ord. 07-05, passed 6-5-2007)
(a) Satisfaction of tax obligation by service users. Any person who pays the tax levied pursuant to § 5.74.030 of this code with respect to any charge for a communication service shall be deemed to have satisfied his or her obligation to pay the tax levied pursuant to §§ 5.76.020 and 5.76.060 of this code with respect to that charge. Likewise, prior to November 1, 2007, any person who pays the tax levied pursuant to §§ 5.76.020 and 5.76.060 of this code with respect to any charge for a service shall be deemed to have satisfied his or her obligation to pay the tax levied pursuant to § 5.74.030 of this code with respect to that charge. The intent of this division is to prevent the imposition of multiple taxes upon a single utility charge during the transition period from the prior telephone and video users’ tax to the new communication users’ tax (which transition period ends November 1, 2007) and to permit communications service providers, during that transition period to satisfy their collection obligations by collecting either tax.
(B) Collection of tax by service providers. Service providers shall begin to collect the tax imposed by this chapter as soon as feasible after the effective date of the chapter, but in no event later than permitted by the Cal. Public Utilities Code § 799.
(Ord. 07-05, passed 6-5-2007)
Chapter 5.74 of Title 5 of the Tulare Municipal Code may be repealed or amended by the City Council without a vote of the people. However, as required by Article XIIIC of the California Constitution, voter approval is required for any amendment provision that would increase the rate of any tax levied pursuant to this chapter.
(Ord. 07-05, passed 6-5-2007)
If any section, division, sentence, clause, phrase, or portion of this chapter is for any reason held to be invalid or unenforceable by a court of competent jurisdiction, the remaining portions of this chapter shall nonetheless remain in full force and effect. The people hereby declare that they would have adopted each section, division, sentence, clause, phrase, or portion of this chapter, irrespective of the fact that any one or more sections, divisions, sentences, clauses, phrases, or portions of this chapter be declared invalid or unenforceable.
(Ord. 07-05, passed 6-5-2007)
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