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<br />. <br /> <br />. <br /> <br />. <br /> <br />(a) The finance director shall have the power and duty to enforce this <br />article and shall have the power to adopt rules and regulations not inconsistent <br />with the provisions of this article for the purpose of carrying out and enforcing the <br />payment, collection and remittance of the taxes herein imposed, A copy of all <br />such rules and regulations adopted by the finance director shall be maintained on <br />file in the offices of the finance director. Where uncertainty exists regarding the <br />interpretation of any provision of this article or its application to a specific hotel, <br />I operator or tfaß&ieAt hotel visitor, the finance director shall determine the intent of <br />the provision. Such determination shall take the form of a written memorandum <br />of intent. A copy of all such memoranda issued by the finance director shall be <br />maintained on file in the offices of the finance director. <br /> <br />(b) The finance director shall have the further power, for good cause <br />shown, to extend the time for filing any required report and remitting any taxes <br />collected for thirty (30) days; and shall have the further power, for good cause <br />shown, to waive or release any cash deposit, bond, barikshare, lien, or other <br />security required and to compromise any claim as to any penalty imposed or <br />charge demanded. <br /> <br />'(c) The finance director may with the consent and approval of the city <br />attorney enter into written agreements with persons liable for the payment of <br />delinquent taxes, penalties and interest, in monthly installments, or more often, <br />extending over a period not exceeding one (1) year. In any' agreement so entered <br />into, such person shall acknowledge the obligation owed the city and agree that, <br />in the event of failure to make timely payment of any installment, the whole <br />amount unpaid, principal together with interest, shall become immediately due <br />and payable. In the event legal action is brought by the city to enforce collection <br />of any amount included in the agreement, such person shall pay all costs of suit <br />incurred by the city or its assignee, including attomey fees, The execution of <br />such an agreement shall not prevent the prior accrual of penalties and interest on <br />unpaid balances at the rate provided hereinabove, but no penalties or additional <br />interest shall accrue as hereinafter provided on account of taxes included in the <br />agreement after the execution of the agreement and the payment of the first <br />installment and during such time as such operator shall not be in breach of the <br />agreement. The execution of such an agreement shall render any subsequent <br />appeal null and void and shall constitute a waiver against future action. <br /> <br />(d) In addition to all other authority conferred upQn him, the finance <br />director, upon the concurrence of the city attorney, shall have the authority to <br />discontinue the collection of any claim if it appears that further proceedings would <br />be without merit. <br /> <br />Section 6. If any section, subsection, sentence, clause, phrase or portion of <br />this ordinance is for any reason held to be invalid or unconstitutional by the decision <br />, of any court of competent jurisdiction, such decision shall not affect the validity of the <br />remaining portions of this ordinance. The City Council of the City of Santa Ana <br /> <br />Ordinance No, NS-XXX <br />Page 12 of14 <br /> <br />508-13 <br />