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ORDINANCE NS-2162 <br />Page 10 257 <br /> <br />calendar year and for the prior period of the three (3) <br />calendar years immediately preceding, all records as may be <br />necessary to determine the amount of such tax as he may have <br />been liable for the collection of and payment to the city, <br />which records the finance director shall have the right to <br />inspect at all reasonable times. <br /> <br /> (b) Each operator within the city is hereby required to <br />permit an examination of such books and records for the <br />purposes aforesaid at a location within the city of Santa Ana. <br />In the event such books and records cannot be made available <br />within the City of Santa, the operator is hereby required to <br />reimburse the city for the cost of all transportation, <br />lodging, meals, portal to portal travel time, and other <br />incidental costs reasonably incurred by the city in obtaining <br />said audit. <br /> <br /> (c) The information furnished or secured pursuant to this <br />article shall be confidential to the extent allowed by law; <br />provided, however, this section shall not apply to any <br />disclosures made in connection with any appeal proceeding <br />pursuant to this article, or any civil action relating to the <br />recovery of such taxes, interest or penalties, or any <br />prosecution of any person for violation of any provisions of <br />this article. <br /> <br />Seo. 35-136. Refunds. <br /> <br /> (a) When made. Whenever the amount of any tax, interest <br />or penalty has been overpaid, or paid more than once, or has <br />been erroneously or illegally collected or received by the <br />city under this article it may be refunded as provided in <br />subparagraph (b) and (c) of this section provided a claim in <br />writing therefor, stating under penalty of perjury the <br />specific grounds upon which the claim is founded, is filed <br />with the finance director within one (1) year of the date of <br />payment. The claim shall be on forms furnished by the finance <br />director. <br /> <br /> (b) Refund to transient. An operator may claim a refund <br />or take as credit against taxes collected and remitted the <br />amount overpaid, paid more than once or erroneously or <br />illegally collected or received when it is established in a <br />manner prescribed by the finance director that the person from <br />whom the tax has been collected was not a transient; provided <br />however, that neither a refund nor a credit shall be allowed <br />unless the amount of the tax so collected has either been <br />refunded to the transient or credited to rent subsequently <br />payable by the transient to the operator. <br /> <br />(c) Transient's recourse. A transient may obtain a refund <br /> <br />10 <br /> <br /> <br />