Ordinance No. 19276 - Laserfiche WebLink

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/qz~,~ J gathering of people. ~0 Sale of oods or services on ro erty exem t from taxation under section 3.755 of this code. 3.75 Downtown Develo ment District Tax -Administration. ~1} The finance officer shall administer the tax imposed by section 3.700 of this code. ~S}He may do sa in accordance with rules and regulations ~s~he promulgates consistently with the code. The rules and regulations shall include such provisions as are necessary or expedient far elicting information needed to administer the tax, inducing prompt and full payment of the tax, preventing fraud ar evasion related to the tax, affording subjects of the tax ample notice of their obligations regarding the tax, resolving administratively whatever controversies arise in administration of the tax, and imposing sanctions conducive to compliance with the rules and regulations. All such rules and regulations ~s~he shall promulgate in writing and make available to the public after having first reviewed them with the Downtown Commission. ~Z~ The f i Hance officer or his ar her designees may obtai n information necessary or convenient for administering the tax. Each person subject to the tax shall keep available and open to inspection by the finance officer or any such designee during regular office hours, all accounts and books necessary or convenient for ascertainw ing the person's tax liability under section 3.700. ~3~ The finance officer shall see that all information about gross sales and receipts, deposits, and loans that is furnished under subsection ~Z~ of this section, and all information about the amount o any tax based on such sales and receipts, deposits, and loans is kept in strict confidence within the department and becomes known only to persons responsible for administering the tax. Na person may divulge any of the information to any other person than those just mentioned. 3.720 Downtown Develo ment District Tax -Security for Payment. ~~~ Any amount due the city as a tax under section 3.700 or as a penalty under section 3.730, 3.735, 3.74D, 3.745, or 3.996 of this Code shall constitute a debt of the person from whom the amount is due. The city may bring action i n a court of competent jurisdiction to enforce payment of the debt. ~Z~ Any such amount may also, by declaration of the director of the department of finance 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. 3.730 Downtown Development District Tax interest on Delinquency. Any person who fai 1 s to f i 1 e ~~~the ~~~tax return and make payment as required under section 3.700 shall be charged interest at a rate established pursuant to section Z.OZZ of this code on the amount of tax due from the date of delinquency as determined by section 3.700~7~ until the date of payment, _ w p nt District Tax - Extension of Time. Prior . 7 3 5 D o w n t o n ^Develo m,e.,.. .,_, _„r..,, ., ._,__._..,_..._. ...,_..._ .~_.._ Ordinance - 4