Chapter 4.16 - PARKING TAX

"Occupant" means a person who, for a consideration, uses, possesses or has the right to use or possess any space for the parking of a motor vehicle in a parking station under any lease, concession, permit, right of access, license to use or other agreement.

"Operator" means any person operating a parking station in the city of Oakland, including but not limited to, the owner or proprietor of such premises, lessee, sub-lessee, mortgagee in possession, licensee or any other person otherwise operating such parking station. When the operator performs his or her functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for purposes of this chapter and shall have the same duties and liabilities as his or her principal. When the managing agent collects parking fees and tax on behalf of his principal and deposits the same into the principal's account in a financial institution, such principal shall be responsible for report and remitting the tax to the city. It shall be the duty of the managing agent to provide the Tax Administrator with the name and address of each principal who will be responsible for reporting and remitting the tax to the city. Compliance with the provisions of this chapter by either the principal or the managing agent shall be considered to be compliance by both. A person who qualifies as an operator shall not, by reason of being exempt from the tax imposed in this chapter, be exempt from the duties and liabilities of an operator imposed under this chapter.

"Parking meter" means any device which, when the recording device thereof is set in motion, or immediately following the deposit of any coin, shall register the period of time that any motor vehicle may be parked adjacent thereto.

"Parking Station" means and includes, but is not limited to:

Any outdoor space or uncovered plot, place, lot, parcel, yard or enclosure, or any portion thereof, where motor vehicles may be parked, stored, housed or kept, for which any charge is made;

Any building or structure, or any portion thereof, in which motor vehicles may be parked, stored, housed or kept, for which any charge is made.

"Person" means a natural person, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, partnership, joint venture, club, company, joint stock company, business trust, municipal corporation, the state of California, any political subdivision of the state of California, the United States, any instrumentality of the United States, domestic or foreign corporation, association, syndicate, society, or any group nonprofit or otherwise. Whenever the term "person" is used in any clause prescribing and imposing a penalty, the term as applied to corporations and business entities shall include the officers thereof.

"Rent" means the consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits and property or services of any kind or nature and also the amount for which credit is allowed by the operator to the occupant without any deduction therefrom whatsoever.

"Return" means any declaration of income, filed or required to be filed as herein provided.

"Tax" means the tax imposed by this chapter.

"Tax Administrator" means the Director of Finance of the city of Oakland.

(Prior code § 5-31.01)

4.16.030 - Imposition and rate of tax.

Subject to the provision of this chapter, there is imposed a tax at the rate of ten percent of the rental of every parking space in a parking station in the city.

The tax imposed by this chapter shall be paid upon any occupancy on and after July 1, 1992, although such occupancy is had pursuant to a contract, leasing or other arrangements made prior to such date. Where the rent is paid, or charged or billed, or falls due on either an hourly, daily, weekly, monthly or other term basis, the rent so paid, charged, billed or fallen due shall be subject to the tax herein imposed to the extent that it covers any portion of the period from July 1, 1992, and such payment, bill, charge or rent due shall be apportioned on the basis of the ratio of number of days covered thereby. Where any tax has been paid hereunder upon any rent without any right of occupancy therefor, the Tax Administrator may, by regulation, provide for credit or refund of the amount of such tax upon application therefor as provided in Section 4.16.160.

(Prior code § 5-31.02)

4.16.031 - Imposition of surcharge.

Subject to the provisions for the collection of taxes and definitions in this chapter, there shall be an additional tax of eight and one-half percent imposed on the rental of every parking space in a parking station in the city.

By adopting this ordinance the People of the City of Oakland do not intend to limit or in anyway curtail any powers the City Council may exercise as to the subject matter of this ordinance, including, but not limited to, raising the rate of taxation or surcharge, lowering the rate of taxation or surcharge, eliminating the tax or surcharge, or creating or defining new categories of taxpayers under this ordinance.

(Added by: Stats November 2004)

4.16.040 - Charges subject to tax.

The term "rent" as defined in Section 4.16.020, shall be deemed to include the total charges required to be paid by an occupant (including but not limited to, any valet or service labor charge) in connection with the use of occupancy of parking space; provided that nothing herein shall require the payment of parking tax on the sale of petroleum products, automobile parts, or the like, or the rendering of services (including car wash services) totally unconnected with the use or occupancy of parking space.

(Prior code § 5-31.03)

4.16.050 - Occupant to pay tax to operator.

Unless prohibited by the laws of the United States, the state of California, or exempted by the provisions of this chapter, every occupant occupying parking space in a parking station in this city shall be required to pay the tax imposed herein to the operator along with the rent for occupancy. This obligation is not satisfied until the tax has been paid to the city, except that a receipt indicating payment of the rent from an operator maintaining a place of business in this city or from an operator who is authorized by the Tax Administrator to collect the tax shall be sufficient to relieve the occupant from further liability for the tax to which the receipt refers.

(Prior code § 5-31.04)

4.16.060 - Collection of tax by operator—Receipt to occupant—Rules for collection schedule.

Every operator maintaining a place of business in this city as provided herein, and renting parking space in a parking station in this city to an occupant who is not exempted under Section 4.16.090, shall at the time of collecting the rent from the occupant, collect the tax from the occupant and on demand shall give to the occupant a receipt therefor. In all cases in which the tax is not collected by the operator, as aforesaid, the operator shall be liable to the city for the amount of tax due on the amount of taxable rent collected from the occupant under the provisions of this chapter the same as though the tax were paid by the occupant in all cases of transactions upon credit or deferred payment, the payment of tax to the Tax Administrator may be deferred in accordance therewith, and the operator shall be liable therefor at the time and to the extent that such credits are paid or deferred payments are made in accordance with the rate of tax owing on the amount thereof at the time of actual payment.

The Tax Administrator shall have the power to adopt rules and regulations prescribing methods and schedules for the collection and payment of the tax and such methods and schedules shall provide that the fractional part of one cent shall be disregarded unless it amounts to one-half of one cent or more, in which case the amount (determined without regard to the fractional part of one cent) shall be increased by one cent.

(Prior code § 5-31.05)

4.16.070 - Penalties and interest for failure to pay tax.

Any person who fails to pay the tax to the city or any amount of tax required to be collected and paid to the city within the time required shall pay a penalty of twenty-five (25) percent of the tax or amount of the tax, in addition to the tax or amount of delinquent tax, plus interest, computed on the amount of delinquent tax, inclusive of penalties, at the rate of one percent per month, or fraction thereof, from the date on which the tax or the amount of tax required to be collected became due and payable to the city and until the date of payment.

(Prior code § 5-31.06)

4.16.080 - Unlawful advertising regarding tax.

It is unlawful for any operator to advertise or hold out or state to the public or to any occupant, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator or that it will not be added to the rental of the parking space, or that, if added, it or any part thereof will be refunded.

(Prior code § 5-31.07)

4.16.090 - Exemptions.

No tax shall be imposed hereunder on the rent for any occupancy or parking space in parking stations wherein the rent for such occupancy is paid by the deposit of a coin or coins in a parking meter owned or operated by the city and located adjacent to said parking space.

(Prior code § 5-31.08)

4.16.100 - Registration of operator—Form and contents—Execution—Certification of authority.

Every person engaged in or about to engage in business as an operator of a parking station in this city shall immediately register with the Customer Service Section of the city on a form provided by the Tax Administrator. Persons engaged in such business must be registered no later than thirty (30) days after the date the tax imposed by this chapter becomes effective, July 1, 1992, but such privilege of such registration after the date of imposition of such tax shall not relieve any person from the obligation or payment or collection of tax on and after the date of imposition thereof, regardless of registration. Such registration shall set forth the name under which such person transacts or intends to transact business, the location of his or her place or places of business and such other information to facilitate the collection of the tax as the Tax Administrator may require. The registration shall be signed by the owner if a natural person; in the case of an association or partnership, by a member or partner; in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the registration. The Tax Administrator shall within thirty (30) days after such registration issue without charge a certificate of authority to each registrant to collect the tax from the occupant, together with a duplicate certificate and the duplicate shall state the place of business to which it is applicable. Such certificates shall be nonassignable and nontransferable and shall be surrendered immediately to the Tax Administrator upon the cessation of business at the location named or upon its sale or transfer.

If the Tax Administrator deems it necessary in order to facilitate initial registration hereunder of persons engaged in business on or prior to the date of imposition of the tax as set forth in this chapter, he or she may prescribe provisions therefor other than those provided in this Section. Such provisions shall be made to effect the purpose hereof. For such purposes, such provisions shall be in lieu of or in addition to those provided. Such registration and the certificate thereof shall have the same effect as that provided herein.

(Amended during 1997 codification; prior code § 5-31.09)

4.16.110 - Determinations, returns and payments.

Due Date of Taxes. All amounts of taxes imposed by this chapter and collected by any operator or required to be collected by any operator are due and payable to the Tax Administrator for each taxable month on or before the twentieth day of the month immediately following each respective monthly period.

Return—Time for Filing—Person Required to File—Execution. On or before the twentieth day of the month immediately following each monthly period, a return for the preceding monthly period shall be filed with the Tax Administrator, in such form as the Tax Administrator may prescribe.

Contents of Return. Returns shall show the amount of tax collected or otherwise due for the related period and such other information as required by the Tax Administrator. The Tax Administrator may require returns to show the total rentals upon which tax was collected or otherwise due, the gross receipts of a registered operator for such period and the explanation in detail of any discrepancy between such amounts.

Delivery of Return and Remittance. The person required to file the return shall transmit the return, together with the remittance of the amount of the tax due, to the Tax Administrator at the Customer Service Section on or before the date provided in this chapter.

Extension of Time for Filing a Return and Paying Tax. For good cause, the Tax Administrator may extend, for a period not to exceed thirty (30) days, the deadline for making any return or payment of tax. No further extension shall be granted except by the Oakland Taxation and Assessment Board of Review. Any person to whom an extension is granted, whether by the Tax Administrator under this section or by the Oakland Taxation and Assessment Board of Review under Section 4.16.170, any person who makes return and pays the tax within the period of such extension shall pay, in addition to the tax, interest on the amount thereof at the rate of one percent per month, or fraction thereof, for the period of such extension to the time of return and payment. If the monthly parking tax is not paid within the extension period or periods, a penalty will be assessed as if no extension was granted, as provided in Section 4.16.070

(Prior code § 5-31.10)

4.16.120 - Deficiency determinations.

Recomputation of Tax—Authority to Make—Basis of Recomputation. If the Tax Administrator is not satisfied with the return or returns of the tax or the amount of the tax required to be paid to the city by a given person, he or she may compute and determine the amount required to be paid based upon the facts contained in the return or returns or upon any information within the Tax Administrator's possession or that may come into his or her possession. One or more deficiency determinations may be made of the amount due for one or more periods.

Interest on Deficiency. The amount of the determination, inclusive of penalties, shall bear interest at the rate of one percent per month, or fraction thereof, from the twenty-first day of the month following the close of the monthly period for which the amount or any portion thereof should have been paid until the date of payment.

Offsetting of Overpayments. In making a determination, the Tax Administrator may offset overpayments for a period or periods against underpayments for another period or periods, against penalties and interest on the underpayments. The interest on underpayments shall be computed in the manner as set forth in Sections 4.16.070 and 4.16.160

Penalty—Negligence or Disregard of Rules and Regulations. If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this chapter or authorized rules or regulations, a penalty of twenty-five (25) percent of the amount required to be paid by the person, inclusive of interest shall be added thereto in addition to the twenty-five (25) percent penalty as provided in Section 4.16.070

Penalty for Fraud or Intent to Evade. If any part of this deficiency for which a deficiency determination is made is due to fraud or an intent to evade this chapter or authorized rules and regulations, a penalty of fifty (50) percent of the amount required to be paid by the person, inclusive of interest shall be added thereto in addition to the twenty-five (25) percent penalty as provided in Section 4.16.070

Notice of Tax Administrator's Determination—Service of. The Tax Administrator shall give to the operator written notice of the determination. The notice may be served personally or by mail; if by mail, notice shall be addressed to the operator or occupant at his or her address as it appears in the records of the Tax Administrator. In case of service by mail or any notice required by this chapter, the service is complete at the time of deposit in the United States Post Office.

Time Within Which Notice of Deficiency Determination Is To Be Mailed. Except in the case of fraud, intent to evade this chapter or authorized rules and regulations, or failure to make a return, every notice of a deficiency determination shall be mailed within three years after the twentieth day of the calendar month following the monthly period for which the proposed amount is determined or within three years after the return is filed, whichever period expires the later.

(Prior code § 5-31.11)

4.16.130 - Determination if no return made.

Estimate of Gross Receipts—Computation of Tax Penalty. If any person fails to make a return, the Tax Administrator shall make an estimate of the amount of the gross receipts of the person, or, as the case may be, of the amount of the total rentals in the city that are subject to the tax. The estimate shall be made for the period or periods in respect to which the person failed to make a return and shall be based upon any information that is in the Tax Administrator's possession or may come into his or her possession. Upon the basis of this estimate, the Tax Administrator shall compute and determine the amount required to be paid to the City, adding to the sum computed a penalty equal to twenty-five (25) percent thereof. One or more determinations may be made for one or for more than one period.

Manner of Computation—Offsets—Interest. In making a determination, the Tax Administrator may offset overpayments for a period or periods against underpayments for another period or periods, against penalties and interest on the underpayments. The interest on underpayments shall be computed in the manner as set forth in Sections 4.16.070 and 4.16.160

Interest on Amount Found Due. The amount of the determinations, inclusive of penalties, shall bear interest at the rate of one percent per month, or fraction thereof, from the twenty-first day of the month following the close of the monthly period for which the amount or any portion thereof should have been returned until the date of payment.

Penalty for Fraud or Intent to Evade. If the failure of any person to file a return is due to fraud or an intent to evade this chapter or rules and regulations, a penalty of fifty (50) percent of the amount required to be paid by the person, inclusive of interest shall be added thereto in addition to the twenty-five (25) percent penalty provided in Section 4.16.070

Giving Notice—Manner of Service. After making the determination, the Tax Administrator shall give to the person written notice of the estimate, determination, penalty and interest. The notice shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.

(Prior code § 5-31.12)

4.16.140 - Jeopardy determinations.

Duty of Tax Administrator to Make—Due Date. If the Tax Administrator believes that the collection of any tax or any amount of tax required to be collected and paid to the city or of any determination will be jeopardized by delay, he or she shall thereupon make a determination of the tax or amount of tax required to be collected, noting that fact upon the determination. The amount determined is immediately due and payable.

Effect of Nonpayment—Finality of Determination. If the amount specified in the determination is not paid within twenty (20) days after service of notice thereof upon the person against whom the determination is made, the amount becomes final at the expiration of the twenty (20) days, unless a petition for redetermination is filed within the twenty (20) days. The delinquency penalty and the interest provided in Section 4.16.070 shall attach to the amount of the tax required to be collected.

Petition for Redetermination—Time for Filing—Deposit of Security. Any person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Section subsections A, B, C, D, E and F of Section 4.16.150. He or she shall, however, file the petition for redetermination with the Tax Administrator within twenty (20) days after the service upon him or her of notice of determination. The person shall also within the twenty (20) day period deposit with the Tax Administrator such security as he or she may deem necessary to insure compliance with this chapter. The security may be sold by the Tax Administrator in the manner prescribed by Section 4.16.160A.

(Prior code § 5-31.13)

4.16.150 - Redeterminations.

Right to Petition for—Time to File Petition. Any person against whom a determination is made under this chapter or any person directly interested may petition for a redetermination within twenty (20) days after service upon the person of notice thereof. If a petition for redetermination is not filed within the twenty (20) day period, the determination becomes final at the expiration of the period.

Grant of Oral Hearing—Notice, Continuances. If a petition for redetermination is filed within the twenty (20) day period, the Tax Administrator shall reconsider the determination and, if the person has so requested in his or her petition, shall grant the person an oral hearing and shall give him or her ten days' notice of the time and place of the hearing. The Tax Administrator may continue the hearing from time to time as may be necessary.

Alteration of Determination—Limitation on Right to Increase Amount. The Tax Administrator may decrease or increase the amount of the determination before it becomes final but the amount may be increased only if a claim for the increase is asserted by the Tax Administrator at or before the hearing.

Finality of Order on Petition. The order or decision of the Tax Administrator upon a petition for redetermination becomes final twenty (20) days after service upon the petitioner of notice thereof, unless appeal of such order or decision is filed with the Oakland Taxation and Assessment Board of Review within twenty (20) days after service of such notice.

Time for Payment of Amounts Found Due—Penalty for Delinquency. All determinations made by the Tax Administrator under Section 4.16.130A or 4.16.140A are due and payable at the time they become final. If they are not paid when due and payable, a penalty of twenty-five (25) percent of the amount of the determination, inclusive of penalties and interest, shall be added thereto.

Manner of Serving Notices. Any notice relating to redetermination proceedings shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.

(Prior code § 5-31.14)

4.16.160 - Collection of tax.

Security—Tax Administrator May Exact—Amount—Sale of—Notice of Sale—Return of Surplus. The Tax Administrator, whenever he or she deems it necessary to insure compliance with this chapter, may require any person subject thereto to deposit with the Tax Administrator such security as the Tax Administrator may determine. The amount of the security shall be fixed by the Tax Administrator but shall not be greater than twice the person's estimated average liability for the period for which said person files returns, determined in such manner as the Tax Administrator deems proper, or ten thousand dollars ($10,000), whichever amount is the lesser. The amount of the security may be increased or decreased by the Tax Administrator subject to the limitations herein provided. The Tax Administrator may sell the security at public auction if it becomes necessary so to do in order to recover any tax or any amount required to be collected, penalty, or interest due. Notice of the sale may be served upon the person who deposited the security personally or by mail; if by mail, service shall be made in the manner prescribed for service of a notice of a deficiency determination and shall be addressed to the person at such person's address as it appears in the records of the Tax Administrator. Upon any sale, any surplus above the amounts due shall be returned to the person who deposited the security.

Action for Tax—Time for. At any time within three years after any tax or any amount of tax required to be collected becomes due and payable and at any time within three years after the delinquency of any tax or any amount of tax required to be collected, the Tax Administrator may bring an action in the courts of this state, of any other state, or the United States in the name of the city of Oakland to collect the amount delinquent together with penalties and interest.

Duty of Successors or Assignees of Operator to Withhold Tax from Purchase Money. If any operator liable for any amount under this chapter sells out his or her business or quits the business, his or her successors or assignees shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the Tax Administrator showing that the Tax Administrator has been paid or a certificate stating that no amount is due.

Liability for Failure to Withhold—Certificate of Notice of Amount Due—Time to Enforce Successor's Liability. If the purchaser of a business fails to withhold from the purchase price as required, he or she becomes personally liable for the payment of the amount required to be withheld by him or her to the extent of the purchase price, valued in money. Within thirty (30) days after receiving a written request from the purchaser for a certificate, the Tax Administrator shall either issue the certificate or mail notice to the purchaser at his or her address as it appears on the records of the Tax Administrator of the amount that must be paid as a condition of issuing the certificate. Failure of the Tax Administrator to mail the notice will release the purchaser from any further obligation to withhold purchase price as above provided. The time within which the obligation of a successor may be enforced shall start to run at the time the operator sells out his business or at the time that the determination against the operator becomes final, whichever event occurs the later.

Refund to Tax, Penalty or Interest Paid More than Once or Erroneously or Illegally Collected. Whenever the amount of any tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or received by the city under this chapter, it may be refunded provided a verified claim in writing therefor, stating the specific ground upon which the claim is founded, is filed with the Tax Administrator within one year from the date of payment. The claim shall be filed on forms provided by the Tax Administrator and such claim shall be audited in accordance with procedures prescribed by the Tax Administrator. The excess amount collected or paid may be either refunded or may be credited against any amounts then due and payable, from the person from whom it was collected or by whom paid and the balance may be refunded to such person, his or her administrators or executors.

If the claim for refund is denied, the Tax Administrator shall serve notice of such denial upon the taxpayer personally or by mail. The denial of such claim becomes final thirty (30) days after service of notice thereof, unless a petition for refund is filed with the Oakland Taxation and Assessment Board of Review prior to expiration of such thirty (30) day period. Petitions for refund, after having been filed with the Oakland Taxation and Assessment Board of Review, shall be treated in the same manner as petitions for redetermination.

(Prior code § 5-31.15)

4.16.170 - Administration.

Authority of Tax Administrator Generally. The Tax Administrator shall enforce the provisions of this chapter and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this chapter. The Tax Administrator may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.

Oakland Taxation and Assessment Board of Review—Appeals, Rules, Procedure.

Composition. The Oakland Taxation and Assessment Board of Review consisting of the City Manager, City Auditor, the City Attorney and two community members nominated by the Mayor and appointed by the Council for a term of four years is created. The Board shall select from its members a chairperson who shall serve at its pleasure. The City Manager, the City Auditor and City Attorney may deputize in writing filed with the Board any member of their staff to serve in the place on such Board for such period or in such hearings as may be desired. A majority of members of the Board shall constitute a quorum. The Board shall be deemed to be in the Office of the City Manager, shall meet and keep its files in such office and all filings with the Board relating to appeals or otherwise shall be mailed to Chairperson, Oakland Taxation and Assessment Board of Review in care of City Manager's Office, One City Hall Plaza, Oakland, CA 94612. Neither the members of the Board nor the members of their offices deputized to serve in their places at any time shall receive any compensation as such member or acting members for their services on the Board.

Appeals. Any person whose rights or interests have been directly and adversely affected by a Parking Tax Ruling or finding of fact made by the Tax Administrator under the authority of this chapter may appeal therefrom in writing to the Oakland Taxation and Assessment Board of Review within twenty (20) days from the date of notification, in the manner provided Section 4.16.150D, of such ruling or finding. The Oakland Taxation and Assessment Board of Review in individual cases may, in its exercise of reasonable discretion in administering the provisions of this chapter, enlarge the twenty (20) day period in which to file an appeal. The Board shall make findings of fact in support of its decisions on appeal. The Board shall exercise its reasonable discretion in administering the provisions of this chapter in rendering a decision on appealed rulings and findings. The Board's decision on appeal becomes final upon giving notice thereof to the appellant in the manner provided in Section 4.16.120F.

Any tax penalty, or interest found to be owing is due and payable at the time the Board's decision thereon becomes final.

Extension of Time for Filing and Payment. On written application showing good cause, the Board or its chairperson may, with or without hearing, by written order filed with the Tax Administrator, extend for not more than thirty (30) days the time provided in this chapter for the filing of any return or making any payment. For the period of such extension the penalty in regard thereto shall be waived.

Exhaustion of Remedies. Any person whose case may be resolved by employing the administrative remedies provided by this section must exhaust those remedies before filing suit for refund, rebate, exemptions, cancellation, amendment, adjustments, or modification of tax, interest or penalty.

Review of Parking Tax Rulings. The Oakland Taxation and Assessment Board of Review shall, on motion of any one of its members, hold a hearing to ascertain its position regarding any parking tax ruling. The Board may affirm, modify, or reverse such ruling as necessary or advisable to effectuate the purposes of this chapter. The Oakland Taxation and Assessment Board of Review's decision on such ruling shall have only prospective effect.

Records Required from Operators, Etc., Form. Every operator renting parking space in this city shall keep and preserve for a period of five years such records as may be necessary to determine the amount of tax for which the person is liable.

Examination of Records—Investigations. The Tax Administrator or any authorized employee is authorized to examine the books, papers, tax returns and records of any person subject to the chapter for the purpose of verifying the accuracy of any return made, or if no return was made, to ascertain the parking tax due.

Every person subject to the provisions of this chapter is directed and required to furnish to the Tax Administrator or duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations. The Tax Administrator is authorized to examine a person under oath, for the purpose of verifying the accuracy of any return made, or if no return was made, to ascertain the business tax or registration fees due under this chapter. In order to ascertain the parking tax due under this chapter, the Tax Administrator may compel, by administrative subpoena, the production of relevant books, papers and records and the attendance of person as parties or witnesses.

The refusal to submit to such examination or production by any employer or person subject to the provisions of this chapter shall be deemed a violation of this chapter, and administrative subpoenas shall be enforced pursuant to applicable state law.

Authority to Require Reports—Contents. In administration of the tax the Tax Administrator may require the filing of reports by any person or class of persons having in his or her possession or custody information relating to rentals of parking spaces that are subject to the tax. The reports shall be filed when the Tax Administrator requires and shall set forth the rental charged for each occupancy, the date or dates of occupancy, and such other information as the Tax Administrator may require.

Disclosure of Business of Operators, etc.—Limitation on Rule. It is unlawful for the Tax Administrator or any person having an administrative duty under this chapter to make known in any manner whatsoever the business affairs, operators, or information obtained by an investigation or records and equipment of any operator or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any return, or to permit any return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person. Notwithstanding the foregoing, successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, may be given information as to the items included in the measure and amount of any unpaid tax or amounts of tax required to be collected interest and penalties.

Any officer or employee who shall wilfully violate any provision of this section shall be deemed guilty of an infraction, and such violation shall be cause for dismissal from the city's service.

(Prior code § 5-31.16)

4.16.180 - Saving clause.

Nothing in this chapter shall be construed as requiring the payment of any tax by the United States of America, or by the state of California, or by any municipal corporation, or by any of their subdivisions; nor shall this chapter be construed as requiring the payment of any tax prohibited by the Constitution of the United States or by the Constitution of the state of California.

If any section, subsection, subdivision, paragraph, sentence, clause or phrase of this chapter or any part thereof is for any reason held to be unconstitutional, such decision shall not affect the validity of the remaining portions of this chapter or any part thereof. The City Council declares that it would have passed each section, subsection, subdivision, paragraph, sentence, clause or phrase thereof, irrespective of the fact that any one or more sections, subsections, subdivisions, paragraphs, sentences, clauses or phrases be declared unconstitutional.

(Prior code § 5-31.17)

4.16.190 - Violations, infraction, misdemeanor.

In the exercise of the duties imposed upon the Tax Administrator hereunder, and acting through deputies or duly authorized representatives, the Tax Administrator shall examine or cause to be examined all parking stations in the city to ascertain whether the provisions of this chapter have been complied with.

Any operator or other person who fails or refuses to register as herein required, or to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the Tax Administrator, or who renders a false or fraudulent return, shall be guilty of a misdemeanor, and is punishable by a fine of not more than five hundred dollars ($500.00) or imprisonment in the county jail for a period of not more than six months or by both fine and imprisonment.

Any person required to make, render, sign or verify any report, who makes any false or fraudulent report, with intent to defeat or evade the determination of an amount due required by this chapter to be made, is guilty of a misdemeanor and is punishable as aforesaid.

(Prior code § 5-31.18)