Ordinance No. 19980 - Laserfiche WebLink

Home Browse Search

3.114 Video Di s 1 a Gambl in Device Tax -Refunds. When the amount of any tax imposed under section 3.102 has been paid more than once or has been erroneously or i l 1 egal ly col i ected or received by the tax administrator, ~ t may be refunded, prov ~ ded a veri f i ed claim i n writing, stating the spec i f i c reason upon which the claim i s founded, i s f i 1 ed with the tax administrator within three years from the date of payment. The claim shall be filed on forms provided by the tax administrator. I f the tax administrator approves the claim, the excess amount collected or paid may be refunded or may be credited on any amounts then due and payable from the retai 1 er from whom i t was collected or by whom paid, and the balance may be refunded to the retai 1 er, or the retai 1 er's administrators, executors or assignees. All refunds shall be charged to the account receiving the video display gambling device tax revenues . 3.116 Video Di s l a Gamb1 i n Device Tax -Administration. ~ 1 } .The tax administrator shal 1 deposit all money collected pursuant to sect ~ On 3.700 to 3.120 of this code to the credit of a c i ty account designated to receive video display gambling device tax revenues. ~2} Every retailer subject to this tax shall keep and maintain records and accounting books that accurately reflect the total monies deposited into the retai 1 er's video display gambling devi ce ~ s } , the prizes paid to players, the amount transmitted to the state, the retailer gross receipts, and the video display gambling device tax paid to the city. All these records shall be retained for three years and six months after they come into being. ~3} Upon prier notice of at least seven calendar days, the tax administrator or any person autbori zed i n writing by the city may, during the reta~ l er' s normal bus ~ Hess hours, examine the books, papers, and accounting records ref ati ng to the ,video .display gambling device income of any retai 1 er l ~ abl a for the tax. An ~ nvest~ gat ~ on hereunder may be made i n order to verify the accuracy of the amount of tax paid by the retai 1 er. ~4} Except as otherwise required by state 1 aw, neither the tax administrator nor any person ~havi ng an administrative or clerical duty under sections 3.100 to 3.120 of this code may make known in any manner whatever the business affairs, .operations, or i nformati an obtained by an investigation of records and equipment of any person required to pay a video display gambling device tax, or any other person visited or examined i n the discharge of official duty, or the amount or source of income, profits, lasses, expenditures, or any particular tfiereof , set forth i n any statement or app1 i cat i an, or permit any statement or application, or copy of either, or any book containing any abstract or part i cu1 ors thereof, to be seen or examined by any person . Nothing i n th i s subsection shall prevent, however: ~a} The disclosure to, or the examination of records and equipment by another city official , employee, or tax-collecting agent for the sole purpose of administering or col 1 ecti ng the tax. ~ b} The disclosure, after the f i 1 i ng of a wri tten request to that effect, to the retai 1 er or the retai 1 er's receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, of information as to any tax paid, any tax unpaid or the amount of any tax requi red, to be collected, together with interest and penal t~ es thereon prove ded the city attorney approves each such d~ sc1 osure. The tax administrator may refuse to make any disclosures referred to i n this paragraph when i n his ar her opinion Ordinance - 4