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shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail,
<br />postage prepaid, addressed to the operator so assessed at his last known place of address. Such operator may,
<br />within ten (10) days after the serving or mailing of such notice, make application in writing to the finance director
<br />for a hearing on the amount assessed. If application by the operator for a hearing is not made within the time
<br />prescribed, the tax, interest and penalties, if any, determined by the finance director shall become final and
<br />conclusive and immediately due and payable. If such application is made, the finance director shall give not less
<br />than five (5) days' written notice in the manner prescribed herein to the operator to show cause at a time and
<br />place fixed in said notice why said amount specified therein should not be fixed for such tax, interest and penalties.
<br />At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should
<br />not be so fixed. After such hearing the finance director shall determine the proper tax to be remitted and shall
<br />thereafter give written notice to the person in the manner prescribed herein of such determination and the
<br />amount of such tax, interest and penalties. The amount determined to be due shall be payable after fifteen (15)
<br />days unless an appeal is taken as provided in section 35-134.
<br />(Ord. No. NS-1091, § 1, 8-16-71; Ord. No. NS-2162, § 1, 6-15-92)
<br />Sec. 35-134. Appeal.
<br />(a) Any person aggrieved by any decision of the finance director or designee with respect to the amount of such
<br />tax, interest and penalties, if any, may appeal within fifteen (15) days pursuant to chapter 3 of this Code. In
<br />the event no appeal is filed within the time prescribed, the decision of the finance director or designee shall
<br />become final and conclusive and shall render any subsequent appeal null and void and shall further act as a
<br />waiver against future action.
<br />(b) Notwithstanding any other provisions contained in this article or any other provision contained in this Code
<br />to the contrary, any operator tendering payment of any tax, interest or penalties to the city pursuant to any
<br />provision of this article shall for all purposes thereafter be precluded and barred from appealing, contesting
<br />or otherwise challenging the validity or amount of any such tax, interest or penalties pursuant to any
<br />otherwise available procedure set forth in this article, or otherwise available by law, unless said payment is
<br />made under written protest to the city. Said written protest shall be deemed made for the purposes of this
<br />article only by one (1) of the following methods: (1) a written notation set forth on the check, draft, money
<br />order, or other negotiable instrument by which payment is tendered, indicating that such payment is made
<br />under protest; or (2) a written notice addressed and delivered to the finance director at the time of payment
<br />indicating that such payment is made under protest.
<br />(Ord. No. NS-1091, § 1, 8-16-71; Ord. No. NS-1235, § 14, 12-9-74; Ord. No. NS-2162, § 1, 6-15-92; Ord. No. 2792, §
<br />16, 8-17-09)
<br />Sec. 35-135. Records.
<br />(a) It shall be the duty of every operator liable for the collection and payment to the city of any tax imposed by
<br />this article to keep and preserve, for the period of the current calendar year and for the prior period of the
<br />three (3) calendar years immediately preceding, all records as may be necessary to determine the amount of
<br />such tax as he may have been liable for the collection of and payment to the city, which records the finance
<br />director shall have the right to inspect at all reasonable times.
<br />(b) Each operator within the city is hereby required to permit an examination of such books and records for the
<br />purposes aforesaid at a location within the City of Santa Ana. In the event such books and records cannot be
<br />made available within the City of Santa Ana, the operator is hereby required to reimburse the city for the
<br />cost of all transportation, lodging, meals, portal to portal travel time, and other incidental costs reasonably
<br />incurred by the city in obtaining said audit.
<br />City of Santa Ana RFP No. 23-165 Page 160 of 196
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