Berkeley Municipal Code Ch. 7.22 Delinquency Dates for Taxes Payable Under Chapters 7.36, 7.48 and 9.04

The purpose of this chapter is to adopt a uniform rule for determining the delinquency date of the taxes imposed by Chapters 7.36, 7.48 and 9.04, but not to increase any such tax or associated penalty for any taxpayer or extend its application to new taxpayers. Accordingly, notwithstanding anything to the contrary in Chapter 7.36, 7.48 or 9.04, taxes under those chapters shall be delinquent as set forth in this chapter. (Ord. 7150-NS § 1 (part), 2010)

A. "Self-reported taxes" are those taxes that are reported as being due and paid with the return or declaration on which they are reported, as set forth in Sections 7.36.070, 7.48.090 and 9.04.070.

B. "Supplemental taxes, penalties and interest" are all taxes, penalties and interest in addition to self-reported taxes that are assessed as a result of:

1. An audit;

2. A determination or redetermination by the City pursuant to Section 7.36.090 or an appeal initiated pursuant to Section 7.36.095;

3. A determination or redetermination by the City pursuant to Sections 7.48.100 through 7.48.170;

4. An appeal under Section 9.04.270.

C. "Audit" means an examination of records and accounts provided by a person or entity obligated to report, pay or remit taxes that is sufficient for the City to determine the correct amount of tax due the City. (Ord. 7150-NS § 1 (part), 2010)

Delinquency dates for self-reported taxes shall continue to be as set forth in Sections 7.36.070, 7.48.090 and 9.04.110. (Ord. 7150-NS § 1 (part), 2010)

A. The City may audit, determine, redetermine, and assess supplemental taxes, penalties and interest, for as many prior years as it deems appropriate in its sole discretion, provided that it may not audit, determine, redetermine or assess supplemental taxes, penalties or interest for any tax period more than once.

B. For purposes of assessing penalties and interest, delinquency dates shall continue to be as set forth in Chapters 7.36, 7.48 and 9.04. For purposes of Code of Civil Procedure section 338(a) as it may be amended, or any successor provision, the delinquency date for supplemental taxes, penalties and interest shall be 30 days after the date written notice of the amount of the tax due, as well as penalties, if any, and interest, or the City’s best estimate thereof, is mailed to the taxpayer. (Ord. 7150-NS § 1 (part), 2010)

This chapter shall not apply to any taxes under Chapter 7.36, 7.48 or 9.04 that were the subject of any audit, determination, redetermination or appeal as of the date of its adoption. (Ord. 7150-NS § 1 (part), 2010)

If any word, phrase, sentence, part, section, subsection, or other portion of this chapter, or any application thereof to any person or circumstance is declared void, unconstitutional, or invalid for any reason, then such word, phrase, sentence, part, section, subsection, or other portion, or the prescribed application thereof, shall be severable, and the remaining provisions of this chapter, and all applications thereof, not having been declared void, unconstitutional or invalid, shall remain in full force and effect. The City Council hereby declares that it would have passed this chapter, and each section, subsection, sentence, clause and phrase thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses or phrases had been declared invalid or unconstitutional. (Ord. 7150-NS § 1 (part), 2010)