The Tax Administrator shall have power to adopt rules and regulations not inconsistent with the provisions of this chapter for the purpose of carrying out and enforcing the payment, collection and remittance of the tax herein imposed; and a copy of such rules and regulations shall be on file and available for public examination in the Tax Administrator's office. Failure or refusal to comply with any rules and regulations promulgated under this chapter shall be deemed a violation thereof.
(Ord. 1843, Added, 07/10/2012)
Each operator shall, on or before the last day of each month, make a return to the Tax Administrator, on forms provided by the Tax Administrator, stating the amount of tax collected by the operator during the preceding month. At the time the return is filed, the full amount of the tax collected shall be remitted to the Tax Administrator. The Tax Administrator is authorized to require such further information as the Tax Administrator deems necessary to properly determine if the tax imposed by this chapter is being levied and collected in accordance with this chapter. Returns and remittances are due immediately upon cessation of business for any reason.
(Ord. 1843, Added, 07/10/2012)
The Tax Administrator may make an assessment for taxes not paid or remitted by a person required to pay or remit. The Tax Administrator shall prepare a notice of the assessment and of a public hearing thereon, which shall refer briefly to the amount of the taxes and penalties imposed and the time and place where such assessment is payable and of the public hearing that shall be submitted to the Council for confirmation or modification. The Tax Administrator shall mail a copy of such notice to the person taxed (and to the operator if the tax is payable by a person described in category (d) of Section 3.06.080) at least 10 days prior to the date of the hearing and shall post such notice for at least five continuous days prior to the date of the hearing on the official bulletin board of the City where Council meeting notices are posted. Any interested party having any objections may appear and be heard at the hearing, provided the objection is filed in writing with the Tax Administrator prior to the time set for the hearing. At the time fixed for the hearing and for considering said assessment, the Council shall hear the same together with any objection filed as aforesaid. The Council may thereupon confirm or modify said assessment by motion of the Council. The assessment authorized under this section is not a lien on real property nor shall it be enforced through a lien on real property.
(Ord. 1843, Added, 07/10/2012)
A. 
Whenever the amount of any tax has been overpaid or paid more than once or has been erroneously or illegally collected or received by the Tax Administrator under this chapter, it may be refunded as provided in this section.
B. 
A person required to collect and remit taxes imposed under this chapter may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the Tax Administrator that the person from whom the tax has been collected did not owe the tax; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the person taxed or credited to charges subsequently payable by the person taxed to the person required to collect and remit.
C. 
No refund shall be paid under the provisions of this section unless the claimant establishes the right thereunto by written records showing entitlement thereto. No refund shall be paid unless a claim therefor is made within one year of the date of the accrual of the refund.
(Ord. 1843, Added, 07/10/2012)