The city budget shall be made up in the manner described in Sections 89 to 91, inclusive, of the Charter and shall be submitted to the Council by the City Manager on or before the second Monday in June in each year to provide for estimated revenues and expenditures for the fiscal year from July 1st through June 30th.
(Rev. Code 1954 § 3150; O1870)
It is unlawful for any city officer or employee charged with the collection, receipt or disbursement of any portion of the city's funds to fail immediately on demand to permit the City Manager or auditor to inspect his or her books, papers, receipts and records pertaining to his or her office.
(Rev. Code 1954 § 3002)
All officers having as any part of their duties the collection of money for the city shall keep records in detail of all fees or compensation of any kind collected and such records shall be open during office hours to public inspection. Not later than the first business day of the following month, said officer must set down the totals thereof, furnish the Finance Department a statement of the total amount of fees collected or received and forthwith pay the same to the Finance Director, taking a receipt therefor.
(Rev. Code 1954 § 3003; O2082; O2791)
A. 
As used in this section:
"Assessment"
shall have the meaning set forth in California Constitution Article XIII D, Section 2, and the meaning defined by ordinance of the City Council including those codified in this Title 3 for assessments levied on businesses.
"Charge"
means any tax, assessment, fee, or fine imposed by the City.
"City Collector"
means the person designated by the City Manager in accordance with City Charter Sections 75 and 77.
"Fee"
means any monetary obligation imposed by the City that is not a tax, not an assessment, and not a fine.
"Fine"
means any fine or enforcement cost, as identified in Section 1.16.050.
"Tax"
means any "special tax" or "general tax" as defined by California Constitution Article XIII C, Section 1.
B. 
The City Council shall, by ordinance or resolution, adopt policies by which the city shall establish (including any imposition, extension, or increase), implement, and enforce any city charge.
C. 
The City Manager is authorized to establish and maintain written administrative regulations which implement the city's policies related to city charges, provided that any such administrative regulations shall be consistent with city policies adopted by City Council. A copy of the administrative regulations shall be maintained on file in the office of the City Clerk. The City Manager may delegate, in writing, the duties and authority related to the implementation of city charges to other qualified city employees. The administrative regulations shall be recommended for approval by the Finance Director, and subject to the review and approval as to form by the City Attorney.
(O2007-12; O2018-007, 5/15/18)
A. 
The City Collector is authorized to determine the amount of any tax, assessment, fee, fine, or charge (collectively referred to herein as "charge") that has been established by the City Council (by ordinance or resolution). The City Collector is authorized to impose the charge upon the person responsible for payment of the charge (the "responsible person") by providing written notice of the determination to the responsible person. The written determination shall include the bases for the charge, the amount of the charge, the date the charge is owed to the City, and the responsible person's appeal rights pursuant to this section.
B. 
It is a code violation (as defined by Section 1.16.010) for any person to fail to comply with a written determination made by the City Collector pursuant to this section.
C. 
Any written determination made by the City Collector pursuant to this section shall be final unless appealed pursuant to the requirements of this section. Failure to timely appeal pursuant to this section constitutes a waiver of the appeal and a failure to exhaust administrative remedies.
D. 
Any person aggrieved by a determination by the City Collector pursuant to this section may appeal by filing a request for an administrative hearing, within 10 days of the issuance of the City Manager's determination, in accordance with the provisions of Chapter 1.26.
(O2018-007, 5/15/18)
No legal or equitable process (including any injunction or writ of mandate) shall issue in any suit, action, or proceeding in any court against the city (including any officer thereof) to prevent or enjoin the collection of any tax sought to be collected by the city pursuant to the City Charter or this code (specifically including, but not limited to, taxes imposed pursuant to Title 3 and Title 5). After payment of a tax (including all required interest and penalties) claimed to be illegal, an action may be maintained to recover the tax paid.
(O2009 15, 10/20/09)