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07/28/2003 <br /> <br /> (f) The Tax Administrator shall determine the eligibility of any person who <br /> asserts a right to exemption from, or a refund of, the tax imposed by this Article. <br /> <br /> (g) The Tax Administrator, with the written approval of the City Attorney, <br /> may compromise a claim pursuant to this Article where the portion of the claim <br /> proposed to be released is less than the amount set by separate resolution of the <br /> City Council relating to the settlement of general liability claims against the City. <br /> and, with the approval of the City Attorney and the City Council, may compromise <br /> such a claim where the portion proposed to be released is equal to or greater <br /> than the amount set by separate resolution of the City Council relating to the <br /> settlement of general liability claims against the City. <br /> <br /> (h) Notwithstanding any provision in this Article to the contrary, the Tax <br /> Administrator may waive any penalty or interest imposed upon a person required <br /> to collect and/or remit for failure to collect the tax imposed by this Article if the <br /> non-collection occurred in good faith. In determining whether the non-collection <br /> was in good faith, the Tax Administrator shall take into consideration industry <br /> practice or other precedence. <br /> <br /> Sec. 32.518. Records. <br /> <br /> (a) It shall be the duty of every person required to collect and/or remit to <br /> the City any tax imposed by this Article to keep and preserve, for a period of at <br /> least three (3) years, all records as may be necessary to determine the amount <br /> of such tax that such person may have been liable for the collection of and <br /> remittance to the Tax Administrator, which records the Tax Administrator shall <br /> have the right to inspect at a reasonable time. <br /> <br /> (b) The City, through its City Council, may issue an administrative <br /> subpoena to compel a person to deliver, to the Tax Administrator, copies of all <br /> records deemed necessary by the Tax Administrator to establish compliance with <br /> this Article, including the delivery of records in a common electronic format on <br /> readily available media if such records are kept electronically by the person in the <br /> usual and ordinary course of business. As an alternative to delivering the <br /> subpoenaed records to the Tax Administrator on or before the due date provided <br /> in the administrative subpoena, such person may provide access to such records <br /> outside the City on or before the due date, provided that such person shall <br /> reimburse the City for all reasonable travel expenses incurred by the City to <br /> inspect those records, including travel, lodging, meals, and other similar <br /> expenses, but excluding the normal salary or hourly wages of those persons <br /> designated by the City to conduct the inspection. <br /> <br /> (c) The Tax Administrator is authorized to execute a non-disclosure <br /> agreement approved by the City Attorney to protect the confidentiality of <br /> customer information pursuant to California Revenue and Tax Code Sections <br /> 7284.6 and 7284.7. The Tax Administrator may request from a person providing <br /> <br />F:Atty/Ord/Ord.186 2250 <br />060403 19 <br /> <br /> <br />