Gilroy Municipal Code Art. VI Collection of Tax

Any tax required to be paid by a service user under the provisions of this chapter shall be deemed a debt owed by the service user to the city. Any such tax collected from a service user which has not been remitted to the tax collector shall be deemed a debt owed to the city by the person required to collect and remit. Any person owing money to the city under the provisions of this chapter shall be liable to an action brought in the name of the city for the recovery of such amount.

(Ord. No. 99-12, Exh. B, 9-7-1999)

The duty to collect and remit the taxes imposed by this chapter shall be performed as follows:

(a) The tax shall be collected insofar as practicable at the same time as and along with the charges made in accordance with regular billing practice of the service supplier or non-utility supplier. Except in those cases where a services user pays the full amount of said charges but does not pay any portion of a tax imposed by this chapter, or where a service user has notified a service supplier or non-utility supplier that he is refusing to pay a tax imposed by this chapter which said service supplier or non-utility supplier is required to collect, if the amount paid by a service user is less than the full amount of the charge and tax which has accrued for the billing period, a proportionate share of both the charge and the tax shall be deemed to have been paid. In those cases where a service user has notified the service supplier or non-utility supplier of his refusal to pay the tax imposed on said energy charges, the service supplier or non-utility supplier shall provide the city with amounts refused and/or unpaid along with the names and addresses of the service users not paying the tax imposed under the provisions of this chapter.

(b) The duty to collect tax from a service user shall commence with the beginning of the first regular billing period applicable to that person which starts on or after the operative date of this chapter. Where a person receives more than one billing, one or more being for different periods than another, the duty to collect shall arise separately for each billing period.

(Ord. No. 99-12, Exh. B, 9-7-1999)

(a) The tax collector shall have the power and duty, and is hereby directed, to enforce each and all of the provisions of this chapter.

(b) The tax collector may adopt administrative rules and regulations not inconsistent with provisions of this chapter for the purpose of carrying out and enforcing the payment, collection and remittance of the taxes herein imposed. A copy of such administrative rules and regulations shall be on file in the tax collector’s office.

(c) The tax collector may make administrative agreements to vary from the strict requirements of this chapter so that collection of any tax imposed herein may be made in conformance with the billing procedures of a particular service supplier, non-utility supplier (or service user subject to sections 26B.13 or 26B.16) so long as said agreements result in the collection of the tax in conformance with the general purpose and scope of this chapter. A copy of each such agreement shall be on file in the tax collector’s office.

(d) The tax collector, or his designee, shall employ any reasonable means, including the Internet, of providing prompt written notice to all service suppliers and non-utility suppliers of any change in the city’s boundaries following any annexation or other change in the city’s boundaries.

(Ord. No. 99-12, Exh. B, 9-7-1999)