Chapter 3.20
ADMINISTRATION OF TAXES
Sections:
3.20.010 Applicability of chapter.
3.20.020 Determination of tax by tax collector.
3.20.030 Notice of deficiency determination – Service.
3.20.060 Appeal of determination.
3.20.080 Redetermination – Increase or decrease of determination.
3.20.110 Redetermination – Payment of determinations – Penalty for nonpayment.
3.20.120 Manner of serving notices.
3.20.130 Installment, payment of deficiencies.
3.20.140 Jeopardy determinations – Duty of tax collector to make when due.
3.20.150 Jeopardy determinations – Effect of nonpayment.
3.20.160 Jeopardy determinations and appeals.
3.20.170 Violations and prohibited actions.
3.20.010 Applicability of chapter.
The provisions of this chapter shall apply to all taxes made subject thereto. (Ord. 283 § 5; Ord. 1109 § 1 (Exh. A). Code 1997 § 11-46)
3.20.020 Determination of tax by tax collector.
If any person shall fail or refuse to collect or pay any tax subject to the provisions of this chapter, or shall fail or refuse to make any report or provide any information required by any provision of this code made subject to this chapter, or if the tax collector is not satisfied with the return or returns of such taxes or the amount of tax required to be paid by any person, he may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within his possession or that may come within his possession. (Ord. 283 § 5; Ord. 1109 § 1 (Exh. A). Code 1997 § 11-47)
3.20.030 Notice of deficiency determination – Service.
The tax collector shall give the person determined to owe any tax written notice of his determination. The notice may be served personally or by mail; if by mail, service shall be made pursuant to Section 1013 of the Code of Civil Procedure of the state and shall be addressed to the person determined to owe the tax at his address as it appears on the records of the tax collector. Service shall be deemed complete at the time of the deposit of the notice in the mail without extension of time for any reason. (Ord. 283 § 5; Ord. 1109 § 1 (Exh. A). Code 1997 § 11-48)
3.20.040 Notice of deficiency determination – Time within which notice to be mailed – When time limitation not applicable.
Except in the case of fraud or failure to make a return, every notice of a deficiency determination shall be mailed within three years after the last day of the calendar month following the period for which the tax is imposed or within three years after the return is filed, whichever period expires the later. The limitations specified in this section shall not apply in case of fraud or failure to file a return. (Ord. 283 § 5; Ord. 1109 § 1 (Exh. A). Code 1997 § 11-49)
3.20.050 Notice of deficiency determination – Consent by taxpayer to later mailing notice – Extension of agreed period.
If, before the expiration of the time prescribed in SLTCC 3.20.040 for the mailing of a notice of deficiency determination, the taxpayer has consented in writing to the mailing of a notice after such time, the notice may be mailed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. (Ord. 283 § 5; Ord. 1109 § 1 (Exh. A). Code 1997 § 11-50)
3.20.060 Appeal of determination.
Any person against whom a determination is made by the tax collector under this chapter, or any person directly interested, may appeal pursuant to Chapter 2.35 SLTCC. (Ord. 283 § 5; Ord. 1105 § 1 (Exh. B); Ord. 1109 § 1 (Exh. A). Code 1997 § 11-51)
3.20.080 Redetermination – Increase or decrease of determination.
The tax collector may decrease or increase the amount of the determination at the conclusion of the hearing. A copy of the decision of the tax collector shall be served upon the applicant. (Ord. 283 § 5; Ord. 1109 § 1 (Exh. A). Code 1997 § 11-53)
3.20.110 Redetermination – Payment of determinations – Penalty for nonpayment.
All determinations made under this chapter are due and payable at the time they become final. If they are not paid when due and payable, a penalty of 10 percent of the amount of the determination, exclusive of penalties and interest, shall be added thereto. (Ord. 283 § 5; Ord. 1109 § 1 (Exh. A). Code 1997 § 11-56)
3.20.120 Manner of serving notices.
Any notice required by this chapter shall be served personally or by mail in the manner prescribed by SLTCC 3.20.030 for the service of notice of a deficiency determination. (Ord. 283 § 5; Ord. 1109 § 1 (Exh. A). Code 1997 § 11-57)
3.20.130 Installment, payment of deficiencies.
Whenever any deficiency determined as herein provided exceeds $100.00, the tax collector may, but is not required to, allow the amount to be discharged by equal monthly installment payments of not less than $25.00 each over a period of not to exceed 24 months, including interest, upon such other terms and conditions as may be approved by the city attorney. (Ord. 283 § 5; Ord. 1109 § 1 (Exh. A). Code 1997 § 11-58)
3.20.140 Jeopardy determinations – Duty of tax collector to make when due.
If the tax collector believes that the collection of any tax or any amount of tax required to be collected and paid to the city, or of any determination, or of any installment payments yet to become due, will be jeopardized by delay, he shall thereupon make a determination of the tax or amount of tax or unpaid installment payments required to be collected, noting that fact upon the determination. The amount so determined is immediately due and payable. (Ord. 283 § 5; Ord. 1109 § 1 (Exh. A). Code 1997 § 11-59)
3.20.150 Jeopardy determinations – Effect of nonpayment.
If the amount specified in the jeopardy determination is not paid within 10 days after service or notice thereof upon the person against whom the determination is made, the amount becomes final at the expiration of 10 days, unless an application for redetermination is filed as provided in SLTCC 3.20.060 within the 10 days, and the delinquency penalty and the interest provided by law shall attach to the amount of the tax or the amount of the tax required to be collected. (Ord. 283 § 5; Ord. 1109 § 1 (Exh. A). Code 1997 § 11-60)
3.20.160 Jeopardy determinations and appeals.
The person against whom a jeopardy determination is made may appeal for a redetermination pursuant to Chapter 2.35 SLTCC. (Ord. 238 § 5; Ord. 1105 § 1 (Exh. B); Ord. 1109 § 1 (Exh. A). Code 1997 § 11-61)
3.20.170 Violations and prohibited actions.
No business, entity, operator or other person shall fail or refuse to furnish any return required to be made, or shall fail or refuse to furnish a supplemental return or other data required by the tax collector or shall render a false or fraudulent return or claim. No business, entity, operator, or person required to make, render, sign or verify any report or claim shall make 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. (Ord. 1109 § 1 (Exh. A))
3.20.180 Enforcement.
It shall be the duty of the finance director or his/her designee to enforce all provisions of this title. The chief of police shall render such assistance in the enforcement hereof as may from time to time be required by the finance director or the city council.
The finance director in the exercise of the duties imposed upon him or her hereunder, and acting through his or her deputies or duly authorized assistants, may examine or cause to be examined all records of a business, entity, operation or person to ascertain whether the provisions of this title have been complied with.
The finance director or his/her designee and any police officer shall have the power and authority to enter, free of charge, and at any reasonable time, any place of business required to remit transient occupancy taxes herein, and demand an exhibition and copying of its records for purposes of audit. Any person having such records in his possession or under his control, who willfully fails to exhibit the same on demand or allow them copying, shall be charged with an infraction or a misdemeanor at the discretion of the district attorney or the city attorney depending upon the prosecuting entity. In the event that the operator refuses to exhibit and/or make available such records upon demand, the city attorney shall forthwith issue a subpoena for the production of the original records and their seizure by the appropriate officer of the city. (Ord. 803 § 1; Ord. 1105 § 1 (Exh. B); Ord. 1109 § 1 (Exh. A). Code 1997 § 28A-25.1. Formerly 3.50.190)
3.20.190 Remedies cumulative.
All remedies prescribed hereunder shall be cumulative and the use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions hereof. (Ord. 803 § 1; Ord. 1109 § 1 (Exh. A). Code 1997 § 28A-25.2. Formerly 3.50.200)