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Sec. 21-42. Collector; necessary rules and regulations.
<br />In addition to all other powers conferred upon him or her the collector shall have the power to make rules
<br />and regulations not inconsistent with the provisions of this Chapter as may be necessary or desirable to aid in the
<br />enforcement of the provisions of this Chapter.
<br />(Ord. No. NS-1922, § 1, 7-20-87)
<br />Sec. 21-43. Collector; extension of time for filing —Compromise of claims; waiver of claims.
<br />(a) The collector shall have the power to extend the time for filing any required application, affidavit, statement
<br />or report and remitting of any taxes or other monies owing for a period of up to six (6) months. In connection
<br />with that authority the collector shall also have the power to extend the time for giving notification of tax
<br />renewal and to extend the time that any previously issued license shall remain valid. The collector may in his
<br />or her discretion exercise this authority on a case -by -case basis in connection with any individual applicant or
<br />licensee, or other individual person subject to the requirements of this Chapter. The collector may also
<br />exercise this authority on a class -by -class basis in connection with any category, class or subclass of
<br />assessment or any category, class or subclass of applicants, licensees, or other persons subject to the
<br />requirements of this Chapter, or any persons subject to any applicable business license tax surcharge or
<br />surtax or other business license related assessment or fee required or authorized under the general laws of
<br />the state.
<br />(b) The collector shall have the further power, for good cause shown, to compromise any claim, or class of
<br />claims, as to the amount demanded or owing.
<br />(c) The collector, shall have the further authority to settle, discontinue, or waive the collection of any claim, or
<br />class of claims, for good cause shown, or if it appears that further proceedings would be without merit, or if
<br />the administrative or legal cost therefor would be excessive, or if the amount of the claim in question is de
<br />minimus. A claim, or class of claims, shall be deemed to be de minimus whenever the total amount of the
<br />claim is determined by the collector to be equal to or less than the total anticipated administrative costs
<br />associated with collecting said amount. The collector may in his or her discretion determine this amount on a
<br />case -by -case basis or on a class -by -class basis. In accordance with Section 21-42 the collector may adopt
<br />administrative rules, regulations, and guidelines, relating to the settlement, discontinuance, or waiver of
<br />claims arising pursuant to this Chapter.
<br />(d) In connection with the exercise of the power and authority hereinabove provided to the collector, he or she
<br />in their discretion, shall have the right to allow the payment of any taxes or other monies owed to the city by
<br />installment without penalty, interest or other administrative charge on a case -by -case basis or class -by -class
<br />basis. In accordance with Section 21-42 the collector may adopt administrative rules, regulations, and
<br />guidelines, relating to the acceptance of installment payments.
<br />(e) Moreover, to effectively implement the intent of the general provisions of this Chapter the collector in his or
<br />her discretion may vary the strict procedural, enforcement, deposit, or other administrative requirements of
<br />this Chapter on a case -by -case or class -by -class basis in any manner.
<br />(Ord. No. NS-1922, § 1, 7-20-87; Ord. No. NS-2841, § 5, 2-4-13)
<br />Sec. 21-44. Collector; additional power.
<br />In addition to all other powers conferred upon him or her, the collector shall have the power, for good cause
<br />shown, to waive or reduce any penalty or late interest imposed, or deposit, or charge, or service fee demanded.
<br />City of Santa Ana RFP No. 23-165 Page 90 of 196
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