Attachment 3: Redline of TPT Text Amendments
ARTICLE 19. TRANSIENT PARKING TAX
2-4-1901: TITLE AND PURPOSE:
This article, which may be referenced as the “Transient Parking Tax Ordinance”. The Transient Parking Tax Ordinance establishes a generaltransient parking tax, shall be known as the TRANSIENT PARKING TAX ORDINANCE. of up to 12 percent, as last approved by the voters in the April 8, 2003 election. All taxes, interest, and penalties received pursuant to the provisions of this article shallwill be deposited by the Tax Administrator in the City's General Fund and shallmay be utilized for general governmental purposes, as determined by the City Council through the annual budget adoption process.
2-4-1902: DEFINITIONS:
The following words and phrases , wherever used in this article, shall be construed as herein are defined as follows:
MEDICAL FACILITY: A building or buildings where at least ninety90 percent (90%) of the total occupied space in each building is occupied by tenants who provide medical, dental, psychological, pharmacy, medical laboratory, and/or other similar health care services to humans.
MOTOR VEHICLE: Every self -propelled vehicle operated or suitable for operation on the highway.
NEGLIGENCE: The continuous and/or frequent incorrect reporting of gross revenues and/or tax due, in a tax return, that results in remitting an incorrect tax amount that differs from what is actually due in three or more quarters of the previous twenty four (24) months.
OCCUPANCY: The use or possession or the right to the use or possession of any space for the parking of a motor vehicle in a parking facility.
OPERATOR: Any person who operates a parking facility, whether in the capacity of owner, lessee, mortgagee in possession, licensee, valet, or other service supplier or any other capacity.
When the operator performs his or heroperator’s functions through a managing agent of any type or character other than an employee, the managing agent shallwill also be deemed an operator for purposes of this article and shallwill have the same duties and liabilities as the principal. When the managing agent collects parking fees and tax on behalf of the principal and deposits the same into the principal's account in a financial institution, such principal shall beis responsible for reporting and remitting the tax to the City. It shall be the duty of theThe managing agent tomust provide the DirectorTax Administrator with the name and address of each principal who will be responsible for reporting and remitting the tax to the City. Compliance with the provisions of this article by either the principal or the managing agent shall be considered to beconstitutes compliance by both. A person who qualifies as an operator shallmay not, by reason of being exempt from the tax imposed in this article, be exempt from the duties and liabilities of an operator imposed under this article.
PARKING FACILITY: Any outdoor space or uncovered plot, plac e, street, lot, parcel, yard or enclosure, or any portion thereof, or any building or structure, or any portion thereofof such, where or in which a motor vehicle may be parked, stored, housed or kept, for which any charge is made.
PARKING FEE: The consideration charged, whether or not received, for the occupancy or use of space in a parking facility valued in money, whether received in money, goods, labor, or otherwise, including all receipts, cash, credits , and property and services of any kind or nature, without any deduction therefrom. The parking fee shall be deemed tomust include the total charges required to be paid by a transient occupant, including, but not limited to, any valet or service labor charge in connection with the use or occupancy of parking space on public or private property. Nothing shall be construed to mean that aThe parking fee iswill not be charged to the transient occupant of space in a parking facility for the sale of petroleum products, automobile parts, or other tangible personal property, the rendering of services, including car wash services, totally unconnected with the use or occupancy of parking space, or where parking space is provided to the transient occupant as a compliment from the operator and where no consideration is charged to or received from any other person.
PARKING METER: Any device which, when the recording device thereof is set in motion, or immediately following the remittance of any payment , shall registerregisters the period of time that any motor vehicle may be parked in the space assigned.
PERSON: Any natural person, partnership, joint venture, joint stock company, corporation, estate, trust, business trust, receiver, administrator, executor, assignee, trustee in bankruptcy, firm, company, association, club, syndicate, society, public agency, municipal corporation, joint powers agency, special district, the State of California, political subdivision of the State of California, the United States, instrumentality of the United States, or any group or combination acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.
TAX ADMINISTRATOR: The City Manager, or the designee or designees of the City Manager.
TPT: The transient parking tax imposed under this article.
TRANSIENT OCCUPANT: A person who, for a consideration, uses, possesses , or has the right to use or possess any space for the parking of a motor vehicle in a parking facility under any lease, concession, permit, right of access, license to use or other agreement or othe rwise, whether voluntarily or involuntarily. Transient occupant shall be deemed to include includes any person required to pay any valet or service labor charge in connection with the parking of motor vehicles on public or private property. Transient occupant shall also be deemed to include includes any person required to pay a charge for the occupancy of a parking space by another person by means of validation or otherwise, unless the person paying for the parking space pays in advance and the natural person occupying the parking space is entitled to occupy the parking space for a calendar month or longer period, in which case, neither the person paying the parking fee nor the natural person occupying the parking space. Transient occupant does not include a person who, by way of advance payment, is entitled to occupy a parking space for a calendar month or longer period.
2-4-1903: TAX IMPOSED:
A. For the privilege of occupying space in any parking facility in the City of Burbank, each transient occupant is subject to and shall pay a tax in the amount of twelve percent (12%) of the parking fee. The tax rate may be modified from time to time by resolution of the City Council, after a public hearing on such matter, provided, however, that the rate may not exceed twelve percent (12%). The tax imposed by this article shall must pay a tax , or TPT, in the amount as designated in the Burbank Fee Resolution. The TPT must be paid upon any occupancy by a transient occupant on and after February 1, 1996, although such occupancy may be pursuant to a contract, lease or other arrangement made prior to such date. Where the parking fee is paid, or charged or billed, or falls due on either a weekly or other term basis, the parking fee so paid, charged, billed or fallen due shall be subject to the tax herein imposed to the extent that it covers any portion of the period occurring on or after February 1, 1996, and such payment, charge, bill or parking fee due shall be apportioned on the basis of the proration of the number of days covered thereby. In computing the tax herein imposed, the fractional part of one cent ($0.01) shall be disregarded unless it amounts to one -half ( 1/2) of one cent ($0.01) or more, in which case the amount shall be increased to the next highest cent. The tax herein imposedThe TPT constitutes a debt owed by the transient occupant to the City, which is extinguished by payment to the operator or the City.
B. The City Council may adjust the TPT designated in the Burbank Fee Resolution by resolution after a public hearing. Such TPT designated in the Burbank Fee Resolution may not exceed 12 percent, unless otherwise approved by the voters.
2-4-1904: TRANSIENT OCCUPANT TO PAY TAX TO THE OPERATOR:
Unless prohibited by the laws of the United States or the State of California or exempted by the provisions of this article, every transient occupant occupying a parking space in a parking facility shall be required tomust pay the tax imposed hereinTPT to the operator along with the parking fee for occupancy. If the parking fee is paid in installments, or if an amount paid is less than the full amount of the parking fee and taxTPT accrued at the time of payment, a proportionate share of the tax shallTPT will be deemed to have been paid with each such payment or installment. Any unpaid tax shall beTPT is due upon the transient occupant's ceasing to occupy parking space in the parking facility. If for any reason the taxTPT is not paid to the operator, the Tax Administrator shallmay require that such tax shallTPT be paid directly to the City. Payment of the taxTPT to the operator does not relieve the transient occupant of liability for the taxTPT to the City until the taxTPT has been remitted to the City by the operator, unless the transient occupant has a receipt for the parking fee and taxTPT issued by the operator.
2-4-1905: OPERATOR'S DUTIES:
EachAn operator shallmust collect the tax imposed by this articleTPT to the same extent and at the same time as the parking fee is collected from every transient occupant. In all cases in which the taxTPT is not collected by the operator from the transient occupant, the operator shallwill be liable to the City for the amount of taxTPT due on the amount of the taxable parking fee collected from
the transient occupant under the provisions of this article the same as though the taxTPT were paid by the transient occupant. The amount of tax shallTPT must be separately stated from the amount of the parking fee charged, and each transient occupant, upon demand, shallmust be given a receipt for payment. No operator shallmay advertise or hold out or state in any manner, directly or indirectly, that the taxTPT or any part thereofportion will be assumed or absorbed by the operator or that it will not be added to the parking fee for the parking space, or that, if added, it or any part thereofportion will be refunded.
2-4-1906: EXEMPTIONS:
No tax shallwill be imposed upon:
A. Any person as to whom or any occupancy as to which it is beyond the power of the City to impose the tax herein providedTPT.
B. The parking fee for any occupancy of a parking space in a parking facility owned orand operated by the City.
C. The for public parking. This subsection does not exempt a City -owned parking facility that is leased to or operated by private parties.
C. The parking fee for any occupancy of a parking space in a parking facility whichthat is part of a hospital.
D. The parking fee for any occupancy of a parking space in a parking facility whichthat is part of a medical facility provided: 1) the parking facility exclusively serves such medical facility and 2) the medical facility has been certified by the Tax Administrator as a medical facility. “Transient Parking Medical Facility Exemption Certificat es” shallmay be issued pursuantaccording to the guidelines established by the Tax Administrator.
E. The impound and/or storage fees chargecharged by a tow operation within the City of Burbank, duly licensed and permitted pursuant to the provisions of Title 3, Chapter 4, Article 5 of this Codecode.
2-4-1907: REGISTRATION:
(a) A. TRANSIENT PARKING FACILITY REGISTRATION.
(1)
1. Within thirty (30) days after the effective date of this article or within thirty (30) days after commencing business, whichever is later, every any operator of any parking facility shallmust register each parking facility with the Tax Administrator by completing and submitting a City of Burbank Transient Parking Tax application. The Tax Administrator shallwill review the application and if the application is complete, shallmay issue the operator a "Transient Parking Registration Certificate". Each certificate issued by the Tax Administrator is personal to each operator and ismay not be transferable from person to person or from place to place.
(2)
2. Each operator of any parking facility shall reregistermust re-register each parking facility with the Tax Administrator thirty (30) days prior tobefore each fiscal year, the start of the fiscal year being July 1st.
(b)
B. TRANSIENT PARKING MEDICAL FACILITY EXEMPTION REGISTRATION. (1)
1. Within thirty (30) days of the effective date of this section or within thirty (30) days after commencing business, whichever is later, everyany operator of any parking facility seeking the medical facility exemption shallmay register each parking facility with the Tax Administrator by completing and submitting a City of Burbank Transient Parking Tax Medical Facility Exemption application. The Tax Administrator shallwill review the application and if the application is complet e, shallmay issue the operator a “Transient Parking Medical Facility Exemption Certificate”, pursuant toin accordance with Section 2- 4-1906. Each certificate issued by the Tax Administrator is personal to each operator and ismay not be transferable from person to person or from place to place. (2)
2. Each operator of any parking facility shallmust re-register each parking facility with the Tax Administrator thirty ( 30) days prior to the beginning of each fiscal year , the start of the fiscal year being July 1st of each year.
2-4-1908: REGISTRATION CERTIFICATES:
(a)A. TRANSIENT PARKING REGISTRATION CERTIFICATE.
The Transient Parking Registration Certificate issued to each registered operator shallmust be posted in a conspicuous place upon the parking facility premises. Notwithstanding the foregoing, the certificate for any unattended parking facility may be maintained at any other business location of the operator within the City of Burbank. Each certificate shallwill expire on the 30 th of June following the date of issuance. The certificate shallwill be entitled "Transient Parking Registration Certificate" and shallmust state:
(1) The name of the registered operator;
(2) The name and address of the parking facility;
(3) The date of issuance of the certificate;
(4) The date of expiration of the certificate;
(5) The statement: "This certificate does not constitute a permit,; it signifies that the named person named hereon has fulfilled the requirements of the Burbank Transient Parking Tax Ordinance by registering with the Tax Administrator for the purpose of collecting and remitting the required transient parking tax. This certificate does not authorize any person to operate a parking facility without strictly complying with all state and local laws including those requiring a permit from any board, commission, office, or department of the City of Burbank"; and (6) The statement: “THIS CERTIFICATE IS NOT TRANSFERABLE ”. A new proprietor of th is parking facility must obtain a new Transient Parking Registration Certificate from the City of Burbank within thirty (30) days of assuming ownership. A new proprietor is liable for all accrued and unpaid transient parking taxes, includi ng all applicable interest and penalties.
(b)B. TRANSIENT PARKING MEDICAL FACILITY EXEMPTION CERTIFICATE.
The Transient Parking Medical Facility Exemption Certificate issued to each registered operator shallmust be posted in a conspicuous place upon the parking facility premises. Notwithstanding the foregoing, the certificate for any unattended parking facility may be maintained at any other business location of the operator within the City of Burbank. Each certificate shallwill expire on the 30th of June following the date of issuance. The certificate shallwill be entitled “Transient Parking Medical Facility Exemption Certificate” and shallmust state:
(1) The name of the exempted operator;
(2) The name and address of the parking facility;
(3) The date of issuance of the certificate;
(4) The date of expiration of the certificate;
(5) The statement, “This certificate does not constitute a permit, it signifies that the named facility named hereon has met all guidelines as established by the Tax Administrator in accordance with Burbank Municipal Code Section 2-4-1906 and is her eby certified as a Medical Facility as defined in Burbank Municipal Code Section 2-4-1902”. This certificate does not authorize any person to operate a parking facility without strictly complying with all state and local laws including those requiring a permit from any board, commission, office or department of the City of Burbank; and
(6) The statement, “THIS CERTIFICATE IS NOT TRANSFERABLE. A new proprietor of this parking facility must obtain a new Transient Parking Medical Exemption Certificate from the City of Burbank within thirty (30) days of assuming ownership.”
2-4-1909: REPORTING AND REMITTING:
Each operator shallmust report and remit , on or before the last day of the month following the close of each calendar quarter , or at the close of any shorter reporting period which may be established by the Tax Administrator, make a return to the Tax Administrator, on forms provided by the Tax Administrator, of the total parking fees charged and received, and the amount of tax collected for transient parking occupancies. At the time the return is filed, the full amount of the tax collected, and tax not collected but required to be collected shall, must be remitted to the Tax Administrator. The Tax Administrator may establish shorter reporting periods for any certificate holder if he or she deems it necessary in order to ensure collection of the tax and may also require further information in the return. Returns and payments are due immediately upon cessation of business for any reason. All taxes collected by operators pursuant to this article shallmust be held in trust for the City until its payment thereof is made to the Tax Administrator.
Taxes collected subject to this article are delinquent if not received by the Tax Administrator on or before the due date as set forth in the tax remittance form or in any other correspondence from the Tax Administrator. Should the due date occur on a weekend or legal holiday, the return must be received by the Tax Administrator on or before the first regular working day following the weekend or legal holiday. A direct deposit, including electronic fund tr ansfers and other similar methods of electronically exchanging monies between financial accounts, made by an operator in satisfaction of its obligations under this section will be considered timely if the transfer is initiated on or before the due date, and the transfer settles into the City’s account on or before the following business day.
2-4-1910: SECURITY DEPOSIT:
Whenever theThe Tax Administrator deems it reasonably necessary to ensure remittance of the transient parking tax,may require an operator may be required to deposit security for the payment of the taxTPT. The type and amount of security deposit shallmay be determinedset by the Tax Administrator but shallmay not exceed a sum or value equal to twice the estimated taxTPT payable by the operator for any one calendar quarter. To recover transient parking tax TPT, including penalty and interest, remittable by the depositor, the Tax Administrator may apply or sell at public auction the security deposited with the Tax Administrator. Security deposits in the form of bearer bonds issued by the United States of America or by the State of California may be sold by the Tax Administrator at private sale for the current market price. At least ten (10) days prior to the application or sale of a sec urity deposit, the Tax Administrator shall serve upon the depositing operator notice of intent to apply or sell the security deposit. Service of notice may be made by placing the notice in the United States mail, postage prepaid, addressed to the depositing operator at the operator's last known mailing address. Any portion of the proceeds from the sale of security remaining after satisfaction of outstanding transient parking taxes, penalty, interest and costs of sale, may be retained by the Tax Administrato r for security or may be paid to the depositing operator.
2-4-1911: TRANSFER OF BUSINESS:
A. OPERATOR’S DUTY TO NOTIFY.
An operator who conveys or quits the parking facility business shallmust notify the Tax Administrator in writing of such event, and provide the name and address of the purchaser or transferee, in the event of a sale or transfer, at least thirty (30) days in advance of the conveyance or close of the business. If the decision to convey or quit was made less than thirty (30) days prior tobefore the purchase, transfer, or close of the business, written notice shallmust be provided forthwithimmediately.
B. SUCCESSOR’S LIABILITY.
If an operator conveys or quits the parking facility business, the operator's assignee or successor in interest shallmust withhold sufficient funds from the purchase price to cover the accrued or outstanding transient parking tax liability of the operator, until such time as the operator produces a Certificate of Non-Liability from the Tax Administrator for payment of transient parking tax. If the assignee or successor in interest knowingly fails to withhold the amount required to pay the tax liability, he or she shall become the assignee or successor in interest is jointly and severally liable with the operator for the payment of any amount required to be withheld by the assignee or successor in interest.
C. CERTIFICATE OF NON-LIABILITY.
Within thirty (30) days from the date of receipt of the application of any operator for a Certificate of Non-Liability for the payment of transient parking tax, the Tax Administrator shallwill issue the certificate if the operator's tax liability has been satisfied to the date of application. If tax has accrued to that date, the Tax Administrator shallwill give notice to the operator of the amount which must be paid as a condition of issuing the certificate.
2-4-1912: PENALTIES AND INTEREST; AUDIT DEFICIENCY:
A. ORIGINAL DELINQUENCY.
Any tax or portion thereof collected orAny TPT required to be collected by an operator that is not remitted to the Tax Administrator before the due dates specified in Section 2-4-1909 of this article is delinquent. Any operator who fails to remit any tax or portion of any tax TPT imposed by this article within the time required shallmust pay a penalty of ten10 percent (10%) of the amount of the taxTPT due in addition to the amount of the taxTPT.
B. CONTINUED DELINQUENCY.
If the tax due or any portion thereof is not remitted to the Tax Administrator within thirty (30) days after the due date, the operator shallmust pay a second delinquency penalty of twenty20 percent (20%) of the amount of the taxTPT due in addition to the amount of the taxTPT and the ten10 percent (10%) penalty first imposed.
C. FRAUD.
If the Tax Administrator determines that the nonpayment of tax or portion of any tax due under this article is due to fraud or intentional disregard of this article, a penalty of twenty five25 percent (25%) of the amount of the taxTPT due shallwill be added thereto in addition to the penalties stated in subsections A and B of this section.
D. INTEREST.
In addition to the penalties imposed, any operator who fails to remit any tax or portion thereofTPT required to be collected by this article shallmust pay interest, compounded monthly, at the rate of one percent (1%) per month, or fraction thereof, on the amount of tax due from the date on which the tax first became delinquent until the date the tax is paid.
E. PENALTIES FOR FAILURE TO KEEP AND PRESERVE REQUIRED
RECORDS.
Any operator that fails to maintain records for the prescribed time as described in Section 2 -4- 1914 shall pay a penalty of $500, in addition to the amount of taxes owed.
FIf any pe rson subject to record -keeping under this section unreasonably denies the Tax Administrator access to such records, or fails to produce the information requested in an administrative subpoena within the time specified, then the Tax Administrator may impose a penalty of $1,000 or 10 percent of the tax already reported for the audit period, whichever is greater, on such person following: 1) the initial date that the person refuses to provide such access; or 2) the due date for production of records as set forth in the administrative subpoena. This penalty is in addition to any other penalty imposed under this article..
F. AUDIT DEFICIENCY
If upon audit by the City, an operator is found to be deficient in either its return or its remittance or both, the Tax Administrator may immediately assess the operator the amount of the net deficiency plus all applicable penalties and interest on the amount of the net deficiency for each calendar quarter or portion of operator's remittance that was deficient.
G. PENALTIES MERGED WITH TAX.
Every penalty imposed and such interest as accrues under the provisions of this section shallwill become a part of the tax herein required to be paid.
2-4-1913: FAILURE TO COLLECT, REMIT AND/OR R EPORT TAX; DETERMINATION OF TAX; HEARING:
If any operator shall fail fails or refuserefuses to collect saidthis transient parking tax andor to make, within the time provided in this article, any report and remittance of said tax or any portion thereof required by this article, the Tax Administrator shallmay proceed in such manner as he or she may deem the Tax Administrator deems best to obtain facts and information on which to estimate the tax due, including the use of an accounting, auditing or consulting firm. As soon as the Tax Administrator shall procure such facts and information as he or she is able to obtain upon which to base the assessment of any tax imposed by this article and payable by any operator who has failed or refused to collect the same, to make such report and/or to make such remittance to the City, the Tax Administrator shall proceed to determine and assess ag ainst such operator the tax, interest and penalties provided for by this article. In case such determination is made, the Tax Administrator shall give a In case such determination is made, the Tax Administrator will give notice of the amount so assessed by serving the notice personally or by depositing the notice in the United States mail, postage prepaid, addressed to the operator so assessed at the operator's last known address.
If the operator desires to challenge the amount assessed, the operator must, within ten (10) days after the serving or mailing of such notice, make a written request to the Tax Administrator for a hearing on the amount assessed. If a written request by the operator for a hearing is not made within the time prescribed, the tax, interest , and penalties, if any, determined by the Tax Administrator shallwill become final and conclusive and immediately due and payable.
If a written request for a hearing is made , the Tax Administrator shallwill give not less than five (5) days' days written notice in the manner prescribed herein according to the notice procedure described above to the operator to show cause at a time and place fixed in the said notice why said amount specified therein should not be fixed for such tax, interest, and penalties. At such hearing, the operator may appear and offer evidence why such specified tax, interest, and penalties should not be so fixed. After such hearing, the Tax Administrator shallmay determine the proper tax to be remitted and shall thereafterafter will give written notice to the person inaccording to the manner prescribed hereinnotice procedure described above of such determination and the amount of such tax, interest, and penalties. The amount determined to be due shallmust be paid within fifteen (15) days after the Tax Administrator's decision unless an appeal is taken as provided in Title 2, Chapter 2, Article 15 of this Code.
2-4-1914: RECORDS:
A. RIGHT OF INSPECTION.
No reports or statements by an operator shall be conclusive as to the matters set forth in such reports or statements, nor shall the filing of such reports or statements preclude the City from
collecting by appropriate action such sum as is actually du e and payable under this article. The reports or statements of the operator and each of the several items in such reports and statements shall beis subject to audit and verification by the Tax Administrator, his or her its deputies, or authorized agents of the City, who are hereby authorized to examine, audit, and inspect such books and records of any operator as may be necessary in the Tax Administrator's judgment to verify or ascertain the tax due.
B. MAINTENANCE OF RECORDS.
It shall be the duty of everyEvery operator tomust keep and preserve for a period of not less than three (3) years all records as may be necessary to determine the amount of any tax liability pursuant tounder this article, which records the Tax Administrator, or his or herits deputies or agents shall have the right tomay inspect and copy at all reasonable times upon demand. Each operator within the City is hereby required to must permit an examination of such books and records for the purposes described in this section and at a loc ation within the City of Burbank. In the event such books and records cannot be made available within the City of Burbank, the operator is hereby required tomust reimburse the City for the costs of all transportation, lodging, meals, portal to portal travel time, and other incidental costs reasonably incurred by the City in obtaining saidthe audit.
C. RECORD FORMAT.
Records are to be in accordance with established accounting principles and include information on gross revenues from all parking functions and recorded on a daily and weekly bas is and include gross vehicle us age of the parking facility with a gate count, including free occupancy parking, long -term parking, leased parking to other entities, and hourly parking.
D. CONFIDENTIALITY.
Except as specifically provided in this subsection, the information furnished or secured under this article will be treated as confidential. Any unauthorized disclosure or use of such information by any officer, agent, or employee of the C ity of Burbank is a misdemeanor and such officer, agent, or employee may be punished by the penalty provisions of this code, in addition to any other penalties provided by law. However, this subsection will not apply to any disclosures made in connection with any appeal proceeding pursuant to this article or any civil action relating to the recovery of such taxes, interest, or penalties, or any prosecution of any person for violation of any provisions of this article. Further, the confidentiality provision of this subsection does not include the monthly or annual gross revenues of an operator taxable under this article, or the amount of tax paid by an operator under this article, or any other information required or permitted to be disclosed under applicable federal, state, or local law.
2-4-1915: REFUNDS:
A. CLAIM TOMUST BE IN WRITING.
Whenever the amount of any tax, interest, or penalty has been overpaid or remitted more than once or has been erroneously or illegally collected or received by the City under this article, itsuch amount may be refunded as provided in subsections B and C of this section providedif the requester files a written claim in writing therefor, stating under penalty of perjury the specific grounds upon
which the claim is founded, is filed with the Tax Administrator within three (3) years3years of the date of payment. The written claim shallmust be on forms furnished by the Tax Administrator.
B. OPERATOR’S REFUND; OPTIONS.
An operator may claim a refund or take as a credit against taxes collected and remitted, the amount overpaid, remitted more than once , or erroneously or illegally collected or received when it is established in a manner prescribed by the Tax Adm inistrator that the person from whom the tax has been collected was not liable for the tax ; provided, however, that neither a . No refund nor a credit shallwill be allowedgiven to operator unless the amount of the tax so collectedoperator has either beenalready refunded to the transient occupant or credited to the parking fee subsequently payable by the transient occupant to the operator.
C. TRANSIENT REFUND.
A transient occupant may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the City by filing a claim in the manner provided in subsection A of this section, but only when the tax was paid by the transient occupant directly to the Tax Administrator, or when the transient occupant havi ng paid the tax to the operator, establishes to the satisfaction of the Tax Administrator that the transient occupant has been unable to obtain a refund from the operator who collected the tax.
D. RECORDS REQUIRED.
No refund shallwill be paid under the provisions of this section unless the claimant establishes the right thereto byshows proof through written records showing entitlement thereto.
2-4-1916: ACTIONS TO COLLECT:
Any tax required to be paid by any transient occupant under the provisions of this Article shall be deemedarticle is a debt owed by the transient occupant to the City. Any such tax collected by an operator which has not been remitted to the City shall be deemed ais debt owed by the operator to the City. Any person owing money to the City under the provisions of this Article shall bearticle is liable tounder an action brought in the name of the City for the recovery of such an amount.
2-4-1917: FAILURE TO REGISTER OR FILE REPORTS, ETC.::
An operator or otherAny person who failsis guilty of a misdemeanor if that person does any of the following:
A. Fails or refuses to register as required herein,by this article; B. Fails or refuses to furnish any return required to be made, or who fails; C. Fails or refuses to furnish a supplemental return or other data required by the Tax Administrator, or who renders;
D. Renders a false or fraudulent return or claim, ;or who E. fails to submit to an examination, audit, and inspection of books and records , and any if required under this article; or
F. If that person is required to make, render, sign or verify any report or claim who, under this article, and makes any false or fraudulent report or claim with intent to defeat or evade the
determination of any amount due required by this Article to be made, is guilty of a misdemeanor. article.
2-4-1918: ADDITIONAL POWERS AND DUTIES OF THE TAX ADMINISTRATOR:
The Tax Administrator has the power to enforce this article and may adopt rules and regulations consistent with the provisions of this article to carry out and enforce the payment, collection, and remittance of the TPT. Where uncertainty exists regarding t he interpretation of any provision of this article or its application to a specific operator or transient occupant, the Tax Administrator may interpret and determine the intent of the provision.
The Tax Administrator may with the consent and approval of the City Attorney enter into written agreements with persons liable for the payment of delinquent taxes, penalties, and interest, in monthly installments, or more often, extending over a period not exceeding one year. In any such agreement, such person must acknowledge the obligation owed the City and agree that, if the person fails to make timely payment of any installment, the whole amount unpaid, principal together with interest, is immediately due and payable. If legal action is brought by the City to enforce collection of any amount included in the agreement, such person must pay all costs of suit incurred by the City or its assignee, including attorney fees. The execution of such an agreement will not prevent any accrual of penalties and interest on unpaid balances at the rate provided above, but no penalties or additional interest will accrue as provided on account of taxes included in the agreement after the execution of the agreement and the payment of the first installment and after if the person complies with the terms of the agreement . The execution of such an agreement may render any subsequent appeal null and void and may constitute a waiver by the operator against future action.
In addi tion to a ny other authority, the Tax Administrator, upon the concurrence of the City Attorney, may discontinue the collection of any claim.