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TOWN OF TRUCKEE <br />' California <br />ORDINANCE 2008-03 <br />AN ORDINANCE AMENDING SECTION 3.24.070 OF THE TOWN OF TRUCKEE <br />MUNICIPAL CODE REGARDING TRANSIENT OCCUPANCY TAX REPORTING AND <br />RECORDS. <br />The Town Council of fhe Town of Truckee Does Ordain as Follows: <br />Section 1. Enactment. Title 3, Section 3.24.070 of the Town of Truckee Municipal <br />Code is hereby amended to read as follows: <br />Section 3.24.070 Reporting and Remitting <br />Each operator shall, on or before the first day or each month, or on the first day of the month <br />following the close of each calendar year, as evidenced by the postmark on the return <br />submitted. At the time the return is filed, the full amount of the tax collected shall be remitted to <br />the tax administrator. Any tax not immediately remitted shall be delinquent and subject to the <br />penalties and interest provisions set forth below. The tax administrator may establish shorter <br />reporting periods or extend the time for filing of a return for a period not to exceed thirty (30) <br />days for any certificate holder if it is deemed necessary in order to ensure collection of the tax <br />and further information may be required in the return. Returns and payments are due <br />immediately upon cessation of business for any reason. All taxes collected by operators <br />pursuant to this Chapter are held in trust for the account of the Town until payment thereof is <br />made to the tax administrator. <br />Whenever the amount of any tax, penalty or interest has been paid more than once, or has <br />been erroneously or illegally collected or received by the Town, it maybe refunded by the tax <br />administrator. If the operator or person determines that tax has been overpaid or paid more <br />that once, which fact has not been determined bythe tax administrator such person shall have <br />one (1) year from the date of payment to file a claim in writing stating the specific ground upon <br />which the claim is founded. The tax administrator shall approve or disapprove the claim, and <br />notify the claimant of its action. However, in no instance, may a notice of deficiency <br />determination be disputed until it has been collected and a claim for refund duly submitted. <br />Tax returns filed with the Town pursuant to this chapter, and all information contained therein <br />regarding amounts of gross receipts, adjustments, credits, over collections, penalties, and <br />interest shall be and remain confidential. Provided, however, that this section shall not applyto <br />any disclosures made in conjunction with any action or proceeding of any kind relating to <br />determination or collection of tax owed or any prosecution for violation of this chapter or any <br />related civil or criminal action. Nor shall this section apply where disclosure is required by a <br />court order or other legal process involving the enforcement of state or federal law. This section <br />shall not prohibit the disclosure of statistical or cumulative information when the information <br />provided does not disclose or identify the individual taxpayer. <br />Section 2. This Ordinance will take effect thirty days following its second reading. <br />' All ordinances and parts of ordinances in conflict therewith will be repeated. <br />Title 3, Section 3.24.070 <br />