Pomona Municipal Code § 50-164 Payment to city

The tax imposed by this article shall be collected for the city by the operator at the time and place where the tax is due or payable and thereafter shall be accounted for and paid over to the city by such operator at the time and in the manner specified in this division.

(Code 1959, § 9-154; Ord. No. 2158, § 1)

Upon the filing by an operator with the council of a written application setting forth good cause for a modification of the time and manner of accounting for and payment of taxes due under this article, the council may, by the approval of at least three of its members entered upon the council minutes, authorize such operator to account for and pay over to the city all taxes due, payable or paid under this article at a time and in a manner other than those specified in this article.

(Code 1959, § 9-163; Ord. No. 2158, § 1)

Every operator shall account for all taxes imposed or collected under this article at the times set forth in section 50-164 and shall post a cash bond with the city clerk in an amount of not less than $100.00 prior to conducting such rides to ensure payment of such taxes.

(Code 1959, § 9-155; Ord. No. 2158, § 1)

If any amusement rides subject to the tax imposed by this article are scheduled by the operator to be held for a period of less than seven days, the operator shall account to the city in the manner specified in this division within 24 hours after the completion of each such single event. If any such amusement rides are scheduled by the operator to be held for a period of more than seven days but less than 30 days, the operator shall account to the city in like manner on each Monday for all taxes collected for rides during the week for which no accounting has been made. If any such amusement rides are scheduled by the operator to be held for a period of more than 30 days, the operator shall account to the city in like manner on the 20th day of each calendar month for all rides thus conducted by him from the first to the 15th calendar days of such month and on the fifth day of each calendar month for all rides thus conducted by him from the 16th calendar day to the last calendar day of the preceding calendar month. Nothing in this section shall preclude an operator from accounting more frequently or upon a date earlier than specified in this section.

(Code 1959, § § 9-156—9-159; Ord. No. 2158, § 1)

(a) At the times required by this division, every operator shall file with the city clerk a written statement setting forth the number of separate amusement rides for which a charge or price was paid; the number of season passes and the charge or price paid for them and for indeterminate numbers of rides; and a statement of the total taxes due under this article upon each of the foregoing, the period of time covered by the accounting and such other information as may be required by the city clerk for a proper understanding of such statement and a complete audit of the taxes due thereunder.

(b) Such accounting statement shall be dated, subscribed by the individual making the statement, stating the capacity in which the signer makes the statement, and the signer shall certify, under penalty of perjury, that the statements made therein are true and correct to the best of his information, knowledge and belief. The statement shall be filed with the city clerk.

(c) Such accounting statement shall be accompanied by payment to the city at the office of the city clerk in legal tender or in other form approved by the city clerk of the total amount of taxes shown in such statement to be due and payable under this article for the period thus accounted for, plus all penalties that may be due thereon under this article.

(d) If any operator fails to file a statement as required by this section of the amount of tax such operator has collected or if the city clerk has information or belief that the information in the statement is inaccurate, the city clerk may request a hearing before the city council by giving both the city council and the operator at least ten days' prior written notice. Such notice shall state the reasons why the clerk believes the statement should be filed or the reasons for its inaccuracies if it has been filed. At such hearing the city council may hear all relevant evidence presented by the city clerk or any of his witnesses and the operator and any of his witnesses concerning the true amount of tax that has been collected or should have been collected by the operator under this article. After hearing such evidence, the city council shall make its findings by resolution and determine the amount of money due the city from the operator by reason of this article. Such findings and determination of the city council shall be final and conclusive within ten days after the passage of such resolution and notification thereof to the operator unless the operator shall file an appropriate writ prohibiting such determination with a court of competent jurisdiction. After such ten days, unless such writ is granted, a court of competent jurisdiction shall enter a judgment against such operator upon the filing of a certified copy of such resolution and affidavits showing the operator has received by personal service all notices required by this subsection. The procedures adopted by this subsection shall be an alternate to the procedure also provided for a civil suit in the court by the city for the collection of the tax from the operator as a debt.

(Code 1959, §§ 9-160—9-162, 9-176; Ord. No. 2158, § 1)

The failure of an operator to pay the entire amount of tax due under this article within the time and manner prescribed shall cause the city clerk to add to the amount of taxes due a penalty of five percent and an additional penalty of one-half of one percent on the last day of each month from the date on which the tax was due until paid.

(Code 1959, § 9-164; Ord. No. 2158, § 1)

The amount of any tax or any penalty imposed by this article shall be deemed a debt to the city, and any operator violating any of the sections of this article shall be liable to an action in the name of the city in any court of competent jurisdiction for the amount of taxes and penalties imposed by this article, and attachment shall issue on verified complaint without any bond or affidavit given or required in behalf of the plaintiff.

(Code 1959, § 9-166; Ord. No. 2158, § 1)

(a) After the taxes imposed in this article are payable, any person may pay such taxes under protest. Such a payment will be deemed not to be a voluntary payment.

(b) The protest made must be in writing and submitted to the city clerk specifying the following:

(1) Whether the entire payment is claimed to be void, or if only part, what portion.

(2) The grounds on which the claim is founded.

(c) The written protests, if any, shall be numbered by the city clerk and kept on file in his office, and a copy of any such protest shall be submitted to the city council at its next regular meeting.

(d) Within 60 days after the payment under protest, an action may be brought against the city in the superior court of the state for the county to a refund of such taxes paid under protest, if for any reason such taxes were improperly calculated, levied, assessed or collected. The action may be brought only:

(1) As to the portion of the tax payment claimed to be void.

(2) On the grounds specified in the protest.

(3) By the person claimed to be responsible for the payment of the tax, his guardian, executor or administrator.

(Code 1959, §§ 9-171—9-175; Ord. No. 2158, § 1)