ORD 0560 - Laserfiche WebLink

(c) A transient may obtain a refund of taxes overpaid or paid more than once or erroneously or illegally collec- ted or received by the City by filing a claim in the manner provided in subparagraph (a) of this section, but only when the tax was paid by the transient direct- ly to the Tax Administrator, or when the transient having paid the tax to the operator, establishes to the satisfaction of the Tax Administrator that the tran- sient has been unable to obtain a refund from the operator who collected the tax. (d) No refund shall be paid under the provisions of this section unless the claimant establishes his right there- to by written records showing entitlement thereto. Section 13. Actions to Collect. Any tax required to be paid by any transient under the provisions of this ordinance shall be deemed a debt owed by the transient to the City. Any such tax collected by an operator which has not been paid to the City shall be deemed a debt owed by the operator to the City. Any person owing money to the City under the provisions of this ordinance shall be liable to an action brought in the name of the City of Pleasanton for the recovery of such amount. Section 14. Violations~ Misdemeanor, Any person violating any of the provisions of this ordinance shall be guilty of a misdemeanor and shall be punishable therefor by a fine of not more than five hundred dollars ($500.00) or by imprisonment in the City Jail for a period fo not more than six months or by both such fine and impris~ ment. Any operator or other person who fails or refuses to register as required herein, or to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the Tax Administrator, or who renders a false or fraudulent return or claim, is guilty of a misdemeanor, and is punishable as aforesaid. Any person required to make, render, s~gn or verify any report or claim who makes any false or fraudulent -8-