Del Mar Municipal Code Ch. 3.04 General Provisions

The offices of City Assessor and City Tax Collector are abolished as of July 20, 1964 and their duties are transferred to the Assessor and Property Tax Collector of the County of San Diego.

(Ord. No. 401)

The Director of Finance is authorized to assess and collect the taxes imposed by the provisions of this Code.

Final determinations by the Director of Finance are appealable to the City Council in accordance with the provisions of this Code.

The Director of Finance is responsible for the enforcement of the tax provisions of this Code.

The amount of any tax or penalty imposed by this Title shall be deemed a debt to the City recoverable in an action brought in any court of competent jurisdiction.

Any person failing to pay a tax imposed by the provisions of this Code shall, in addition to the tax, be liable for the payment of a penalty equal to four times the amount of tax due or the sum of $500.00, whichever is greater, in addition to any other penalty provided by law.

The conviction of any person for the violation of any provision of this Code imposing a tax shall not excuse or exempt such person from payment of such tax or any penalty due thereon.

If any person shall fail or refuse to collect a tax or to make, within the time provided in this Title, any report and remittance of such tax or any portion thereof required by this Title, the Director of Finance shall proceed to obtain facts and information on which to base an estimate of the tax due. As soon as the Director of Finance procures such facts and information, the Director shall proceed to determine and assess against such person the tax, interest, and penalties provided for by this Title.

The Director of Finance shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the person so assessed at the last known address. Such person may, within ten days after the serving or mailing of such notice, make application in writing to the Director of Finance for a hearing on the amount assessed. If application by the person for a hearing is not made within the time prescribed, the tax, interest, and penalties, if any, determined by the Director of Finance, shall become final and conclusive and immediately due and payable. If such application is made, the Director of Finance shall give not less than five days written notice in the manner prescribed herein to the person to show cause at a time and place fixed in such notice why such amount specified therein should not be fixed for such tax, interest, and penalties. At such hearing, the person may appear and offer evidence why such specified tax, interest, and penalties should not be so fixed. After such hearing, the Director of Finance shall determine the tax, interest, and penalties. The amount determined to be due shall be payable after 15 days, unless an appeal is taken.

It shall be unlawful for any person required to pay a tax in accordance with the provisions of this Code to fail or refuse to furnish information required by the provisions of this Title, or to falsely or fraudulently provide information required by this Code.