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(b) At the time fixed for considering said assessment, the <br />City Council shall hear the same together with any objection <br />filed as aforesaid and thereupon may confirm or modify said <br />assessment by motion. <br /> <br /> (c) Whenever the Director of Finance determines that a service <br />user has deliberately withheld the amount of any tax imposed on <br />him by the provisions of this Article from the amounts remitted <br />to a service supplier required to collect the tax, or that a <br />service user has failed to pay the amount of the tax to such <br />service supplier for a period of two (2) or more billing periods, <br />or whenever the Director of Finance deems it in the best <br />interest of the City, he shall relieve such service supplier of <br />the obligation to collect taxes due under this Article from <br />certain named service users for specified billing periods. The <br />Director of Finance shall notify the service user that he has <br />assumed the responsibility to collect the taxes due for the stated <br />periods and demand payment of such taxes. The notice shall be <br />served on the service user by handing it to him personally or by <br />deposit of the notice in the United States mail, postage prepaid <br />thereon, addressed to the service user at the address to which <br />billing was made by the service supplier required to collect the <br />tax; or, should the service user have changed his address, to <br />his last known address. <br /> <br />Sec. 35-212. Records. <br /> <br /> It shall be the duty of every person required to collect and <br />remit to the City any tax imposed by this Article to keep and <br />preserve, for a period of three (3) years, all records as may be <br />necessary to determine the amount of tax which he may have been <br />required to collect and remit to the Director of Finance, which <br />records the Director of Finance shall have the right to inspect <br />at all reasonable times. <br /> <br />Sec. 35-213. Refunds. <br /> <br /> (a) Whenever the amount of any tax has been overpaid or <br />paid more than once or has been erroneously or illegally collected <br />or received by the Director of Finance under the provisions of <br />this Article, it may be refunded as provided in this Section. <br /> A claim in writing shall be filed with the Director of Finance <br />within three (3) years of the date of payment stating under <br />penalty of perjury the specific grounds upon which the claim is <br />founded. <br /> <br /> (b) A service supplier may claim a refund or take as credit <br />against taxed collected and remitted. The refund or credit shall <br />be for any amount overpaid, paid more than once, or erroneously or <br />illegally collected or received when it is established in a manner <br />prescribed by the Director of Finance that the service user from <br />whom the tax has been collected did not owe the tax. However, <br />neither a refund nor a credit shall be allowed unless the amount <br />of the tax so collected has either been refunded to the service <br />user or credited to charges subsequently payable by the service <br />user to the person required to collect and remit. <br /> <br /> (c) No refund shall be paid under the provisions of this <br />section unless the claimant establishes his right thereto by <br />written records showing entitlement thereto. <br /> <br />Sec. 3~-214. Effective Date. <br /> <br /> The taxes imposed by this Article shall become operative as <br />of November 1, 1970, and shall continue in effect for one year <br />from said date. <br /> <br />-5- <br /> <br /> <br />