§ 5.128. Additional powers and duties of the Tax Administrator.

(a) The Tax Administrator shall have the power and duty, and is directed, to enforce each and all of the provisions of this Article.

(b) The Tax Administrator may adopt administrative rules and regulations consistent with provisions of this Article for the purpose of interpreting, clarifying, carrying out and enforcing the payment, collection and remittance of the utility users’ tax. The administrative ruling shall not impose a new tax, revise an existing tax methodology as stated in this Article, or increase or extend the existing tax, except as allowed by Section 53750(h)(2) of the Government Code. A copy of such administrative rules and regulations shall be on file in the Tax Administrator’s office.

(c) Upon a proper showing of good cause, the Tax Administrator may make administrative agreements, with appropriate conditions, to vary from the strict requirements of this Article and thereby (i) conform to the billing procedures of a particular service supplier so long as said agreements result in the collection of the utility users’ tax in conformance with the general purpose and scope of this Article, or (ii) to avoid a hardship where the administrative costs of collection and remittance greatly outweigh the benefit. A copy of each such agreement shall be on file in the Tax Administrator’s office and are voidable, with due notice given to the applicable service supplier, by the Tax Administrator or the City Council at any time.

(d) The Tax Administrator may conduct an audit, to ensure proper compliance with the requirements of this Article, of any person required to collect and/or remit a tax pursuant to this Article. The Tax Administrator shall notify said person of the initiation of an audit in writing. In the absence of fraud or other intentional misconduct, the audit period of review shall not exceed a period of three years next preceding the date of receipt of the written notice by said person from the Tax Administrator. Upon completion of the audit, the Tax Administrator may make a deficiency determination pursuant to Section 5.126 of this Article for the utility users’ tax (and applicable penalties and interest) owed and not paid, as evidenced by information provided by such person to the Tax Administrator. If said person is unable or unwilling to provide sufficient records to enable the Tax Administrator to verify compliance with this Article, the Tax Administrator is authorized to make a reasonable estimate of the deficiency. Said reasonable estimate shall be entitled to a rebuttable presumption of correctness.

(e) Upon receipt of a written request of a taxpayer, and for good cause, the Tax Administrator may extend the time for filing any statement required pursuant to this Article for a period of not to exceed 45 days, provided that the time for filing the required statement has not already passed when the request is received. No penalty for delinquent payment shall accrue by reason of such extension. Interest shall accrue during said extension at the rate of 0.5% per month, prorated for any portion thereof.

(f) The Tax Administrator shall determine the eligibility of any person who asserts a right to exemption from, or a refund of, the utility users’ tax.

(g) Notwithstanding any provision in this Article to the contrary, the Tax Administrator may waive any penalty or interest imposed upon a person required to collect and/or remit for failure to collect and/or remit the utility users’ tax if the non-collection or non-remittance occurred in good faith. In determining whether the non-collection or non-remittance was in good faith, the Tax Administrator shall take into consideration industry practice or other precedence.

(Ord. 1210, § 1.)