§ 4.16.160. Collection of tax.

A.

Security—Tax Administrator May Exact—Amount—Sale of—Notice of Sale—Return of Surplus. The Tax Administrator, whenever he or she deems it necessary to insure compliance with this Chapter, may require any person subject thereto to deposit with the Tax Administrator such security as the Tax Administrator may determine. The amount of the security shall be fixed by the Tax Administrator but shall not be greater than twice the person's estimated average liability for the period for which said person files returns, determined in such manner as the Tax Administrator deems proper, or ten thousand dollars ($10,000), whichever amount is the lesser. The amount of the security may be increased or decreased by the Tax Administrator subject to the limitations herein provided. The Tax Administrator may sell the security at public auction if it becomes necessary so to do in order to recover any tax or any amount required to be collected, penalty, or interest due. Notice of the sale may be served upon the person who deposited the security personally or by mail; if by mail, service shall be made in the manner prescribed for service of a notice of a deficiency determination and shall be addressed to the person at such person's address as it appears in the records of the Tax Administrator. Upon any sale, any surplus above the amounts due shall be returned to the person who deposited the security.

B.

Action for Tax—Time for. At any time within three years after any tax or any amount of tax required to be collected becomes due and payable and at any time within three years after the delinquency of any tax or any amount of tax required to be collected, the Tax Administrator may bring an action in the courts of this state, of any other state, or the United States in the name of the city of Oakland to collect the amount delinquent together with penalties and interest.

C.

Duty of Successors or Assignees of Operator to Withhold Tax from Purchase Money. If any operator liable for any amount under this Chapter sells out his or her business or quits the business, his or her successors or assignees shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the Tax Administrator showing that the Tax Administrator has been paid or a certificate stating that no amount is due.

D.

Liability for Failure to Withhold—Certificate of Notice of Amount Due—Time to Enforce Successor's Liability. If the purchaser of a business fails to withhold from the purchase price as required, he or she becomes personally liable for the payment of the amount required to be withheld by him or her to the extent of the purchase price, valued in money. Within thirty (30) days after receiving a written request from the purchaser for a certificate, the Tax Administrator shall either issue the certificate or mail notice to the purchaser at his or her address as it appears on the records of the Tax Administrator of the amount that must be paid as a condition of issuing the certificate. Failure of the Tax Administrator to mail the notice will release the purchaser from any further obligation to withhold purchase price as above provided. The time within which the obligation of a successor may be enforced shall start to run at the time the operator sells out his business or at the time that the determination against the operator becomes final, whichever event occurs the later.

E.

Refund to Tax, Penalty or Interest Paid More than Once or Erroneously or Illegally Collected. Whenever the amount of any tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or received by the city under this Chapter, it may be refunded provided a verified claim in writing therefor, stating the specific ground upon which the claim is founded, is filed with the Tax Administrator within one year from the date of payment. The claim shall be filed on forms provided by the Tax Administrator and such claim shall be audited in accordance with procedures prescribed by the Tax Administrator. The excess amount collected or paid may be either refunded or may be credited against any amounts then due and payable, from the person from whom it was collected or by whom paid and the balance may be refunded to such person, his or her administrators or executors.

If the claim for refund is denied, the Tax Administrator shall serve notice of such denial upon the taxpayer personally or by mail. The denial of such claim becomes final thirty (30) days after service of notice thereof, unless a petition for refund is filed with the Oakland Taxation and Assessment Board of Review prior to expiration of such thirty (30) day period. Petitions for refund, after having been filed with the Oakland Taxation and Assessment Board of Review, shall be treated in the same manner as petitions for redetermination.

(Prior code § 5-31.15)