Ordinance No. 19276 - Laserfiche WebLink

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19z , 6 3.145 Downtown Develo meat District User Fee - Penalty for Fraud. (1} If the finance officer determines, in accordance with this section, that the nonpayment of a remittance due under section 3.743 of this code is due to fraud or intent to evade a requirement of this section, there shall be added to the user fee a fraud penalty of twenty-five ercent (~5,°0~ of the amount of the fee due p under section 3.743 far the quarter dur- ing which the fraud or intent to evade occurs. (Z~ If an occupant fails or refuses to pay the user fee makes a fradulent application far exemption under section 3.765 of this code ar otherwise attempts to evade the requirements of this code or the rules and regulations of the finance officer regarding the user fee, the finance officer shall obtain facts andrinformatian on which to base a determination of the amount of user fee due from the occupant. As soon as the finance officer determines that amount, (s}he shall determine and assess a ainst the occupant the fee interest the g neon, and penalties therefore due from the accupant under this code. (3~ After the determination is made, the finance officer shall give the accupant written notice of the amount so assessed. The determina- tion shall be made and the notice mailed within three years after discover by the finance officer of an fraud intent y Y to evade, or failure or refusal to make payment of the user fee. The amount so determined becomes due u an receipt of the notice, and the determinat'a ~ P i n becomes final w~th~n 1D days after receipt of the notice. After the expiration of the ~D days if the occupant fails to pay the amount due, a fine of fifty dollars ~5D er ( ~P day may be imposed against the occupant so long as the failure continues. (4~ An occupant against wham a determination is made under this section, or an occupant financially interested in the determination, may petition the finance officer fora review of the determination, if the pet~t~on is Bled before the determination becomes final. ~f a petition is so filed, the finance officer shall reconsider the determination and if the occupant has so requested in the petition, shall grant the occu ant an oral hearin and ive ten da s notice P . g g Y of the time and place of the hear-~ Eng. The finance officer may increase or decrease the amount of the de- termination as a result of the hearing. ~f an increase is determined, it shall be paid ~mmed~ately after the hearing. .(5} The decision of the finance officer upon a petition for re- v~ ew ~ s f ~ na1. (6} No petition for review may be filed unless the petitioner first pays the amount to which the petition pertains. 3.746 Downtown Devela meat District User Fee - Administration. (1} The finance officer shall impose user fees on the basis of the various classes of real property specified in section 3.755 of this code and in accordance with the steps prescribed by section 3.143 of this code. (5~he shall prepare and retain in the files of the department of finance for public inspection, certificates of exemption issued in accord- ance with section 3.155 of this code. The finance officer shall collect all such fees by appropriate legal action in the name of the city. (~3 The finance officer shall administer the user fee im osed by section 3.743 of this code in a p ccordance with rules and regulations (she promulgates consistent with this code . The rut es and re ul ati ons shall include such rovisions as g p are necessary or expedient far eliciting information needed to insure prompt and full payment of all fees revent- =p ordinance - 7