Reso 2004-105 - Laserfiche WebLink

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SECTION VIIL EXEMPTIONS. The tax imposed hereby shall not apply to the owner of any parcel that, for any reason, is legally exempt therefrom. SECTION IX: REFUNDS -CLAIM REQUIRED. Any person claiming a refund of the tax for any reason not provided for herein shall first file a written claim with the City Clerk on a form specified by the Clerk. Such claim must be filed no later than 100 days after payment of the tax. All claims must be filed by the person who paid the tax or his or her guardian, conservator, or the executor of his or her estate. No claim maybe filed on behalf of other taxpayers or a class of taxpayers. Filing of a claim shall be a condition precedent to legal action against the City for a refund of the tax. SECTION X: UNTIMELY OR UNPAID TAXES. A one-time penalty not to exceed 25 percent (25%) of the tax due is hereby imposed on all taxpayers who fail to pay the tax provided by this Ordinance when due. The penalty shall become a part of the tax debt herein required to be paid. In addition, if the tax remains unpaid as of July 1 of the following year, an additional penalty of one and one-half percent per month shall accrue on all amounts unpaid. Every penalty imposed and such interest as accrues under the provisions of this Ordinance shall become a part of the tax herein required to be paid. The amount of any tax or penalty imposed under the provisions of this Ordinance shall be deemed a debt to the City. Any person owing money under the provisions of this Ordinance shall be personally liable for such amount in any action brought in the name of the City for the recovery of the amount owed. The City will be entitled to recover from the person against whom such an action is brought its costs incurred in connection with such action including its reasonable attorney's fees. SECTION XI: APPROPRIATIONS LIMITATION. In no case shall the revenues generated by the tax levied and imposed by this Ordinance exceed the limitation established by Article XIIIB of the Constitution of the State of California. SECTION XII: ADMINISTRATIVE INTERPRETATION. The Council may, by resolution, adopt guidelines for administrative matters related to the interpretation and enforcement of this Ordinance. Such guidelines may establish new use codes or may modify use codes listed in Section N. Such guidelines may additionally provide for administrative remedies for challenges to the tax imposed by this Ordinance. SECTION XIII: SAVINGS CLAUSE. If any provision, sentence, clause, section or part of this Ordinance is found to be unconstitutional, illegal or invalid, such finding shall affect only such provision, sentence, clause,