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3832ORDINANCE NO. 3832 AN ORDINANCE OF THE CITY OF ANAHEIM ADDING NEW SECTIONS 2.12.06.0,. 2.12.6709 2.12.08.0,. 2.12.09.09. 2.12.100,. AND 2..12.110 TO TITLE 2, CHAPTER 2.12 OF .THE ANAHEIM MUNICIPAL CODE RELATING TO TRANSIENT OCCUPANCY TAXES. THE CITY. COUNCIL OF THE CITY OF ANAHEIM DOES ORDAIN AS FOLLOWS: SECTION 1. That new Sections 2.12.060,. 2.12-070.9 .2.12.0803, 2.12.09.02 2:12.100.,. and 2.12..110,, be, and the same are hereby, added to. Title '2, Chapter 2.12 .of. the Anaheim Municipal Code to read as follows: "2.12..06.0 FAILURE TO COLLECT AND REPORT TAX -- DETERMINATION .OF TAX BY CITY AUDITOR. If any operator shall fail or refuse to collect said tax and to make, within the time provided in this -Chapter, any report and remittance .of said tax or any portion thereof required by this Chapter, the'City Auditor shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the City Auditor shall procure such facts and information as he is able to obtain upon which to base .the assessment of any tax imposed by this Chapter and payable -by any operator who has failed or refused to collect .the same and to make such report and remittance,' he shall proceed to determine and assess against -such operator the tax and penalties provided for by this Chapter. Following any such determination, the :City Auditor shall give notice .of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the operator so assessed at his last known place .of address.- Such operator may, within ten (1.0). days after the .serving or mailing of such notice,. make application in writing to the City Auditor for a hearing on the amount assessed. If application by the operator for a hearing is not made .within the time pres.cribe.d, the tax and penalties, if any, determined by the City Auditor shall become final and conclusive and imme- diately due and payable.: If such application is timely made, the City Auditor shall give not less than five .(5) days' written notice in the manner prescribed -1- herein to the operator to show cause at a time and place fixed in said notice why said amount specified therein should not -be fixed for such tax and penalties.. At such hearing, the operator may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing the City Auditor shall determine the proper tax to be remitted and shall thereafter give written notice to the person in the manner prescribed herein of such determina- tion and the amount of such tax and penalties. The amount determined to be due shall be due and payable .fifteen (15) days from the date of service of said written notice unless an appeal is taken as provided in Section,2.12.070.hereof. 2.12.070 APPEAL. Any operator aggrieved by any decision of the City Auditor with respect to the -amount of such tax and penalties may appeal to the City Council by. filing a notice of appeal with the City Clerk within fifteen (15) days of the date of service .on operator of the determination of tax due. The City Council shall fix a time and place for hearing such appeal, and the City Clerk shall give notice .in writing to such operator at his last known place of address. The findings of the Council shall be final and conclusive and shall be served upon the appellant in the manner prescribed above .for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of such notice. 2..12.080 STATEMENT OF TRANSIENT OCCUPANCY TAX -- NOT CONCLUSIVE ON CITY No reports or statements by operator shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the City of Anaheim from collecting by appropriate action such sum as is actually due and payable hereunder. Such statement and each of the several items therein contained shall be subject to audit and verification by the City Auditor, his deputies, or authorized employees of the City, who are hereby authorized to. examine, audit and inspect such books and records of any operator as may be necessary in their judgment to verify or ascertain the tax due. -2- Each operator within the City is hereby required to permit an examination of such books and records for the purposes aforesaid at a location within the City -of Anaheim. In the event such books and records cannot be made available within the City of Anaheim, the operator is hereby required to reimburse -the City for the cost of all transportation, lodging, meals, and other incidental costs reasonably incurred by City in obtaining said audit. The information furnished or secured pursuant to this Chapter shall be confidential. Any unauthorized disclosure or use of such information by any officer or employee of the City of Anaheim shall constitute a misdemeanor and such officer or employee shall be subject to the penalty provi- sions of this Chapter, in addition to any other penalties provided -by law. 2.12.090 TRANSIENT. OCCUPANCY TAX A DEBT -- CIVIL ACTION. The amount of any tax and penalty imposed by the provisions of this Chapter shall be deemed a debt to the City of Anaheim. An action may be commenced in the name of said City in any court of competent jurisdiction, for the amount of any delinquent tax and penalties. 2.12.100 REMEDIES CUMULATIVE All remedies prescribed.hereunder shall be cumulative and the use of one or more remedies by the City of Anaheim shall not bar the use of any other remedy for the purpose of enforcing the provisions of this Chapter. 2.12.110 VIOLATIONS --PENALTIES. Any person violating any of the provisions of this Chapter, or knowingly or intentionally mis- representing to any officer or employee of this City any material fact in connection with the imposition or collection of any tax herein provided for shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be punishable by a fine of not more than Five Hundred Dollars ($500.). or by imprisonment in the County Jail -for a period of not more than six (6) months, or by both such fine and imprisonment." -3- SECTION 2. SEVERABILITY. The City Council of the City of Anaheim hereby declares that should any section, paragraph, sentence or --- word of this chapter of the Code hereby adopted be declared for any reason to be invalid, it is the intent of the Council that it would have passed all other portions of this chapter independent of the elimination herefrom of.any such portion as may be declared invalid. SECTION 3. The City Clerk shall certify to the passage of this ordinance and shall cause the same to be printed once within fifteen (15) days after its adoption in the Anaheim Bulletin, a newspaper of general circulation, printed, published and circulated in said City, and thirty (30) days from and after its. final passage,. it shall take effect and be in full force. THE FOREGOING ORDINANCE is approved and adopted by the City Council of the'City of Anaheim this '28th day of February , 1978. & #.r)s 3UYQY OP 2HE CITY OF ANAHEIM ATTEST: JLW: j -4- A. JLW: j -4- STATE OF CALIFORNIA. ) COUNTY OF ORANGE CITY OF ANAHEIM ) I, -LINDA D. ROBERTS, City.Clerk.of'the'.City of'Anaheim, do hereby certify that the for Ordinance'.No. 3832 was introdu'ced'at a.regular meeting of the' City- Council of �. the' City-.. of Anaheim, .held- on'. -the '.'21st -day.of'.February, 1978, and -that the'same was duly -passed and adopied'at a regular meeting of said City Council held on'the'28th day of February, 1978, by the folloGring vote of the.members thereof: -AYES: COUNCIL MEMBERS: Kaywood, Seymour, Kott, Roth and Thom NOES: COUNCIL MEMBERS: None ABSENT: COUNCIL MEMBERS: None AND I FURTHER CERTIFY that the'.Mayor'of'the'City.of'Anaheim signed said Ordinance No. 3832 on�. the28th- day of .February, 1978. IN WITNESS WHEREOF, I have -hereunto set'my hand and affixed the official seal of the City of'Anaheim this 28th -day -of February,.1978.. CITY.CL .OF.THE..CITY.OF ANAHEIM (SEAL) I, LINDA D. ROBERTS, City Clerk of the City of Anaheim, do hereby certify that the foregoing is the original Ordinance No. 3832 and was published once in the Anaheim Bulletin on the 10th day of March, 1978. CITY CLERK