Item 09 - Agreement for Business License Tax and Fee Software Services

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(c) The information furnished or secured pursuant to this article shall be confidential to the extent allowed by law; provided, however, this section shall not apply to any disclosures made in connection with any appeal proceeding pursuant to this article, or any civil action relating to the recovery of such taxes, interest or penalties, or any prosecution of any person for violation of any provisions of this article. (Ord. No. NS-1091, § 1, 8-16-71; Ord. No. NS-2162, § 1, 6-15-92) Sec. 35-136. Refunds. (a) When made. Whenever the amount of any tax, interest or penalty has been overpaid, or paid more than once, or has been erroneously or illegally collected or received by the city under this article it may be refunded as provided in subparagraph (b) and (c) of this section provided a claim in writing therefore, stating under penalty of perjury the specific grounds upon which the claim is founded, is filed with the finance director within one (1) year of the date of payment. The claim shall be on forms furnished by the finance director. (b) Refund to hotel visitors. An operator 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 finance director that the person from whom the tax has been collected was not a hotel visitors; 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 hotel visitors or credited to rent subsequently payable by the hotel visitors to the operator. (c) Hotel visitors recourse. A hotel visitors may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collected or received by the city by filing a claim in the manner provided in subparagraph (a) of this section, but only when the tax was paid by the hotel visitors directly to the finance director, or when the hotel visitors having paid the tax to the operator, establishes to the satisfaction of the finance director that the hotel visitors has been unable to obtain a refund from the operator who collected the tax. (d) Written records. No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto. (Ord. No. NS-1091, § 1, 8-16-71; Ord. No. NS-2162, § 1, 6-15-92; Ord. No. NS-2648, § 9, 4-5-04) Sec. 35-137. Actions to collect taxes; recording and enforcement of liens; cumulative remedies. (a) Actions to collect. Any tax required to be paid by any hotel visitors under the provisions of this article shall be deemed a debt owed by the transient hotel visitors to the city. Any such tax collected by an operator which has not been paid to the city shall be deemed a debt owed by the operator to the city. Any person owing money to the city under the provisions of this article shall be liable to an action brought in the name of the city for the recovery of such tax, penalties, interest, and administrative costs incurred in connection therewith, including attorney fees. (b) Recording of a certificate of lien. If any amount required to be paid under this article is not paid when due, the finance director or his designated agent may record in the office of the county recorder(s) of such counties as the finance director may determine a certificate which specifies the amount of tax, penalties and interest due, the name and address of the operator liable for the same, a statement that the finance director has complied with all provisions of this article in the determination of the amount required to be paid, and a legal description of the real property owned by the operator. From the time of the recording of the certificate, the amount required to be paid together with penalties and interest constitutes a lien upon all City of Santa Ana RFP No. 23-165 Page 161 of 196