Any tax required to be paid pursuant to this chapter:
A.
Which is collected by a person and has not been paid to the City in the time prescribed by this chapter, is a civil debt owed by the person to the City; and
B.
By a person, which tax is not collected for any reason by the person whether or not charges are collected by the person from the person, the amount of such tax is a civil debt owed by the person and person to the City.
(Ord. 1332 § 1, 12/12/16)
Any person owing money to the City under the provisions of this chapter is liable in an action brought in the name of the City for the recovery of such amount, along with any collection costs incurred by the City as a result of the person's noncompliance with this chapter, including, without limitation, reasonable attorney's fees.
(Ord. 1332 § 1, 12/12/16)
Where a civil action is filed, the prevailing party is entitled to reasonable attorneys' fees, but is limited by the amount of attorneys' fees claimed by the City. If the court issues an order in favor of the City, the court will also award the City its actual costs of enforcement, including, without limitation, reasonable attorneys' fees incurred by the City in such judicial proceeding.
(Ord. 1332 § 1, 12/12/16)
All remedies and penalties prescribed by this chapter or which are available under any other provision of this code, in law, or in equity, including, without limitation, the California False Claims Act (Government Code Section 12650, et seq.), are cumulative. The use of one or more remedies by the City will not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter.
(Ord. 1332 § 1, 12/12/16)
If any tax is not paid when due, the administrator may record with the County Recorder(s) of such counties as the administrator may determine, a certificate which specifies the amount of tax due and the name and address of the person owing the tax. The certificate must include a statement that the administrator has complied with all legal requirements in the determination of the tax owed and a legal description of the real property of the owner. Upon recording of the certificate, the tax constitutes a lien upon all real property owned or thereafter acquired by the person. The lien has the force, effect and priority of a judgment lien.
(Ord. 1332 § 1, 12/12/16)
A.
No reports or statements of a person are conclusive as to any matter affected by this chapter nor is the City precluded from collecting any sum actually due and payable. Each report or statement and each of the items therein is subject to audit and verification by an auditor appointed by the City.
B.
The administrator may require any person, upon reasonable written notice, to provide the administrator with access to all of the person's books and records relating to the person's operation of the utility that are subject to a tax pursuant to this chapter. If, as a result of any such audit, it is determined that a return required to be filed by such person is inaccurate and did not include and report the correct amount of tax due pursuant to this chapter, the person must forthwith pay to the City all taxes which are shown to be due as a result of such audit.
C.
Every person must keep and preserve for a period of not less than five years all records as may be necessary to determine the tax, which records must be made available upon demand of the City at all reasonable times. Such person must permit an examination of such books and records at a location within the City's jurisdiction.
D.
If an audit conducted pursuant to the provisions of this section reflects that in any tax reporting and remittance period there was under-reporting of taxes due by 5% or more, which under-reporting was not corrected by the person before the commencement of the audit, all costs associated with the audit will be borne by the person and the cost is subject to collection as a civil debt by the City.
(Ord. 1332 § 1, 12/12/16)