§ 4.52.040. Administration of Tax.

A.

It shall be the duty of the Tax Administrator to collect and receive all taxes imposed by this Chapter , and to keep an accurate record thereof.

B.

The Tax Administrator is hereby charged with the enforcement of this Chapter , except as otherwise provided herein, and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this Chapter. Such rules and regulations shall include, but are not limited to:

1.

The reexamination and correction of returns and payments, and for reporting.

2.

Prescribing the methods, frequency, and schedules for the calculation, collection and payment of the tax.

3.

The manner and form in which a Distributor must register with the City, and shall report and remit the tax.

4.

How a Distributor or a Retailer who receives, in the City, Sugar-Sweetened Beverage Product(s) from a Distributor must report to the City the name of that Distributor and the volume of Sugar-Sweetened Beverage Product(s).

5.

The documentation to be created or maintained by a Distributor or a Retailer.

6.

The administrative process and procedures for any Person against whom a determination is made by the Tax Administrator under this Chapter or any Person directly interested in such determination, shall follow to dispute or otherwise challenge a determination, and the form, manner and time within which a determination may be disputed or challenged.

C.

Adoption and implementation by the Tax Administrator of rules and regulations authorized by this Section shall not constitute new or increased tax requiring approval by the voters of the City.

D.

The Tax Administrator shall annually verify that the taxes owed under this Chapter have been properly applied, exempted, collected and remitted.

(Res. No. 86161, § 3, 5-3-2016)