§ 4.16.170. Administration.

A.

Authority of Tax Administrator Generally. The Tax Administrator shall enforce the provisions of this Chapter and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this Chapter. The Tax Administrator may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.

B.

Oakland Taxation and Assessment Board of Review—Appeals, Rules, Procedure.

1.

Composition. The Oakland Taxation and Assessment Board of Review consisting of the City Manager, City Auditor, the City Attorney and two community members nominated by the Mayor and appointed by the Council for a term of four years is created. The Board shall select from its members a chairperson who shall serve at its pleasure. The City Manager, the City Auditor and City Attorney may deputize in writing filed with the Board any member of their staff to serve in the place on such Board for such period or in such hearings as may be desired. A majority of members of the Board shall constitute a quorum. The Board shall be deemed to be in the Office of the City Manager, shall meet and keep its files in such office and all filings with the Board relating to appeals or otherwise shall be mailed to Chairperson, Oakland Taxation and Assessment Board of Review in care of City Manager's Office, One City Hall Plaza, Oakland, CA 94612. Neither the members of the Board nor the members of their offices deputized to serve in their places at any time shall receive any compensation as such member or acting members for their services on the Board.

2.

Appeals. Any person whose rights or interests have been directly and adversely affected by a Parking Tax Ruling or finding of fact made by the Tax Administrator under the authority of this Chapter may appeal therefrom in writing to the Oakland Taxation and Assessment Board of Review within twenty (20) days from the date of notification, in the manner provided Section 4.16.150D, of such ruling or finding. The Oakland Taxation and Assessment Board of Review in individual cases may, in its exercise of reasonable discretion in administering the provisions of this Chapter, enlarge the twenty (20) day period in which to file an appeal. The Board shall make findings of fact in support of its decisions on appeal. The Board shall exercise its reasonable discretion in administering the provisions of this Chapter in rendering a decision on appealed rulings and findings. The Board's decision on appeal becomes final upon giving notice thereof to the appellant in the manner provided in Section 4.16.120F.

Any tax penalty, or interest found to be owing is due and payable at the time the Board's decision thereon becomes final.

3.

Extension of Time for Filing and Payment. On written application showing good cause, the Board or its chairperson may, with or without hearing, by written order filed with the Tax Administrator, extend for not more than thirty (30) days the time provided in this Chapter for the filing of any return or making any payment. For the period of such extension the penalty in regard thereto shall be waived.

4.

Exhaustion of Remedies. Any person whose case may be resolved by employing the administrative remedies provided by this Section must exhaust those remedies before filing suit for refund, rebate, exemptions, cancellation, amendment, adjustments, or modification of tax, interest or penalty.

5.

Review of Parking Tax Rulings. The Oakland Taxation and Assessment Board of Review shall, on motion of any one of its members, hold a hearing to ascertain its position regarding any parking tax ruling. The Board may affirm, modify, or reverse such ruling as necessary or advisable to effectuate the purposes of this Chapter. The Oakland Taxation and Assessment Board of Review's decision on such ruling shall have only prospective effect.

C.

Records Required from Operators, Etc., Form. Every operator renting parking space in this city shall keep and preserve for a period of five years such records as may be necessary to determine the amount of tax for which the person is liable.

D.

Examination of Records—Investigations. The Tax Administrator or any authorized employee is authorized to examine the books, papers, tax returns and records of any person subject to the chapter for the purpose of verifying the accuracy of any return made, or if no return was made, to ascertain the parking tax due.

Every person subject to the provisions of this Chapter is directed and required to furnish to the Tax Administrator or duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations. The Tax Administrator is authorized to examine a person under oath, for the purpose of verifying the accuracy of any return made, or if no return was made, to ascertain the business tax or registration fees due under this Chapter. In order to ascertain the parking tax due under this Chapter, the Tax Administrator may compel, by administrative subpoena, the production of relevant books, papers and records and the attendance of person as parties or witnesses.

The refusal to submit to such examination or production by any employer or person subject to the provisions of this Chapter shall be deemed a violation of this Chapter, and administrative subpoenas shall be enforced pursuant to applicable state law.

E.

Authority to Require Reports—Contents. In administration of the tax the Tax Administrator may require the filing of reports by any person or class of persons having in his or her possession or custody information relating to rentals of parking spaces that are subject to the tax. The reports shall be filed when the Tax Administrator requires and shall set forth the rental charged for each occupancy, the date or dates of occupancy, and such other information as the Tax Administrator may require.

F.

Disclosure of Business of Operators, etc.—Limitation on Rule. It is unlawful for the Tax Administrator or any person having an administrative duty under this Chapter to make known in any manner whatsoever the business affairs, operators, or information obtained by an investigation or records and equipment of any operator or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any return, or to permit any return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person. Notwithstanding the foregoing, successors, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, may be given information as to the items included in the measure and amount of any unpaid tax or amounts of tax required to be collected interest and penalties.

Any officer or employee who shall wilfully violate any provision of this Section shall be deemed guilty of an infraction, and such violation shall be cause for dismissal from the city's service.

(Prior code § 5-31.16)