11B - ORDINANCE NO. NS-2648 - Laserfiche WebLink

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. . . Sec. 35-141. Additional powers and duties of tax administrator, etc. (a) The finance director shall have the power and duty to enforce this article and shall have the power to adopt rules and regulations not inconsistent with the provisions of this article for the purpose of carrying out and enforcing the payment, collection and remittance of the taxes herein imposed. A copy of all such rules and regulations adopted by the finance director shall be maintained on file in the offices of the finance director. Where uncertainty exists regarding the interpretation of any provision of this article or its application to a specific Hotel, operator or Hotel Visitors', the finance director shall determine the intent of the provision. Such determination shall take the form of a written memorandum of intent. A copy of all such memoranda issued by the finance director shall be maintained on file in the offices of the finance director. (b) The finance director shall have the further power, for good cause shown, to extend the time for filing any required report and remitting any taxes collected for thirty (30) days; and shall have the further power, for good cause shown, to waive or release any cash deposit, bond, bankshare, lien, or other security required and to compromise any claim as to any penalty imposed or charge demanded. (c) The finance director may with the consent and approval of the city attorney enter into written agreements with persons liable for the payment of delinquent taxes, penalties and interest, in monthly installments, or more often, extending over a period not exceeding one (1) year. In any agreement so entered into, such person shall acknowledge the obligation owed the city and agree that, in the event of failure to make timely payment of any installment, the whole amount unpaid, principal together with interest, shall become immediately due and payable. In the event legal action is brought by the city to enforce collection of any amount included in the agreement, such person shall pay all costs of suit incurred by the city or its assignee, including attomey fees. The execution of such an agreement shall not prevent the prior accrual of penalties and interest on unpaid balances at the rate provided hereinabove, but no penalties or additional interest shall accrue as hereinafter provided on account of taxes included in the agreement after the execution of the agreement and the payment of the first installment and during such time as such operator shall not be in breach of the agreement. The execution of such an agreement shall render any subsequent appeal null and void and shall constitute a waiver against future action. (d) In addition to all other authority conferred upon him, the finance director, upon the concurrence of the city attomey, shall have the authority to discontinue the collection of any claim if it appears that further proceedings would be without merit. Section 6. If any section, subsection, sentence, clause, phrase or portion of this ordinance is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this ordinance. The City Council of the City of Santa Ana hereby declares that it would have adopted this ordinance and each section, subsection, sentence, clause, phrase Ordinance No. NS-2648 Page 11 of 12 11 B-11