Ordinance No. 19655 - Laserfiche WebLink

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Natural Gas,,.Su leer Tax A,,_ 3.615 _ ~ ~ pp,,, ~ ,~~,~... ..,. - ud i t . ~1} The acceptance of any payment required by the city shall not be construed as an acknowledgment that the amount paid is the correct amount due, nor shall such acceptance of payment be construed as a release of any c1 ai m the city may have for additional sums due and payable. ~2} All tax payments shall be subject to audit by the city and an assessment or refund if the payment is found to be in error. Any assessment requiring additional payment and all interest and penalties shall be immedi- ately due and payable. . ~3} In the event that such audit results in an assessment by and an add~t~onal payment due to the city, such additional payment shall be sub- ject to interest at the rate of eight percent ~8%} per year from the date the original tax payment was due. . ~4} In the event that such audit results in an assessment by and an add~t~onal payment due to the city which the city manager finds to have been the result of intentional acts seeking to avoid payment of the full amount due the city, the natural gas supplier shall be subject to an addi- tional penalty of ten percent X10%} of the total amount of the additional tax payments due. ~5} Any amount due the city as a tax, interest or penalty under section 3,605 or this section shall constitute a debt of the person from whom the amount is due. The city may bring action in a court of competent juris- diction to enforce payment of the debt. ~6} Any amount due the city as a tax, interest ar penalty under section 3.605 of this code or this section may, by declaration of the city manager, be made alien on the personal property of the person from wham the amount is due. The city may enforce payment of the amount by foreclosure of the lien in any manner authorized by law, 3.620 Natural Gas Su lier Tax - Other Obli ations Unaffected. Except as provided in section 3.625, any amount due the city as a tax under section 3.605 of this code is in addition to any other payment required by law, and shall not be considered as payment in lieu of or as a credit toward: ~a} Any franchise fee paid to the city for the use of the public ways and places of the city; fib} The payment of any general ad valorem taxes levied or imposed upon the properties of the natura] gas supplier; ~c} Any local improvement assessment impaled on the natural gas supplier; ~d} Any permit fees or inspection fees required by the con- struction codes or other ordinances of the city which are or may hereafter be adapted; or fie} Any similar fee or charge imposed by law. 3.625 Natural Gas Su lier Tax - Credit for Franchise Fees. A natural gas supplier which is required to pay a franchise fee to the city for the use of the public, ways and places of the city may subtract the amount of the franchise fee paid for the same year or part of the year in which the tax is in effect from the total amount due as a tax under section 3.605 of this code. In no event shall a natural gas supplier pay to the city in an one calendar ear an mo e y .y , a unt more than four percent X4/0} of gross revenues ~ n combined business pr~v~lege taxes and franchise fees. Ordinance - 3