Beverly Hills Municipal Code Art. 10 General Taxation and Fee Provisions

Each tax or fee imposed under the provisions of this chapter which is a fixed amount, excluding those taxes or fees which are calculated on gross receipts, gross revenues, on a percentage basis, the tax imposed by article 4 of this chapter, and the fees imposed by article 9 of this chapter, shall be adjusted by the director of finance administration annually on July 1 of each year, with the adjustment for each year based upon the "Consumer Price Index, All Urban Consumers, Los Angeles-Anaheim-Riverside Area", as determined by the United States department of labor, bureau of labor statistics or its successor. The difference in the cost of living during the preceding year, commencing July 1, shall be computed based on such percentage, and the tax adjusted accordingly and rounded to the nearest one dollar ($1.00). Should the bureau of labor statistics revise such index or discontinue the preparation of such indexes, the director of finance administration shall use the revised index of a comparable system as approved by the council for determining the difference in the cost of living adjustment. (1962 Code § 8-10.01; amd. Ord. 89-O-2076, eff. 11-16-1989)

The director of finance administration, subject to approval of the city manager, may make such rules and regulations as may be necessary or desirable to enforce the provisions of this chapter. (1962 Code § 8-10.01; amd. Ord. 89-O-2076, eff. 11-16-1989)

No person shall knowingly or intentionally misrepresent to any officer or employee of the city any material fact, relative to any tax imposed under the provisions of this chapter. (1962 Code § 8-10.01; amd. Ord. 89-O-2076, eff. 11-16-1989)

The amount of tax, fee, penalty, or interest imposed by the provisions of this chapter shall be deemed a debt to the city. An action may be commenced in the name of the city, in any court of competent jurisdiction, for the amount thereof. (1962 Code § 8-10.01; amd. Ord. 89-O-2076, eff. 11-16-1989)

The conviction and punishment of any person for failure to comply with the provisions of this chapter shall not relieve such person from paying any tax, fee, penalty, or interest due and unpaid at the time of such conviction, nor shall payment prevent a criminal prosecution or a civil or administrative penalty for the violation of any of the provisions of this chapter. All remedies shall be cumulative, and the use of any one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions of this chapter. (1962 Code § 8-10.01; amd. Ord. 89-O-2076, eff. 11-16-1989; Ord. 00-O-2356, eff. 11-3-2000)