O2450City Council Meeting: December 10, 2013 Santa Monica, California
ORDINANCE NUMBER 2450 (CCS)
(City Council Series)
A ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SANTA MONICA
AMENDING THE SANTA MONICA MUNICIPAL CODE SECTION 2.12.260 GRANTING
LIMITED AUTHORITY TO THE FINANCE DIRECTOR TO WAIVE DEBTS AND TAXES
WHEN DEEMED UNCOLLECTABLE AND MAKE AVAILABLE AS A MATTER OF
PUBLIC RECORD A LIST OF THE LARGEST TAX AND LICENSE DELINQUENCIES.
WHEREAS, the City of Santa Monica is committed to utilizing best practices in
all aspects of the public's work including, in particular, fiscal management; and
WHEREAS, in 2004, the Council granted the Director of Finance the authority to
settle tax disputes by waiving interest and penalties; and
WHEREAS, the Director of Finance has carefully exercised this authority to
reasonably settle disputes and enhance the City's tax collection process; and
WHEREAS, in the course of administering the City's finances, debts may
become uncollectable; and
WHEREAS, experience at all levels of government has shown that writing -off
uncollectable debt promotes transparency and enhances government accountability.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SANTA MONICA
DOES ORDAIN AS FOLLOWS:
SECTION 1. Santa Monica Municipal Code Section 2.12.260 is hereby amended
to read as follows:
2.12.260 Department head and duties.
(a) The head of the Finance Department shall be the Director of Finance who
shall be appointed by the City Manager. The Director of Finance, who shall also be the
City Controller, shall coordinate and supervise all activities of the Finance Department.
The Director of Finance shall have the authority to settle tax, fee or other accounts
payable disputes by reducing or waiving amounts due or establishing payment plans, if
such payment plans, reduction or waiver serves to promote the City's fiscal welfare by
expeditious payment, enhancing revenue, or otherwise.
(b) The Director of Finance is authorized to waive tax, fee or debt principal
owed to the City only when such tax, fee or debt is deemed uncollectable consistent
with the following provisions:
(1) All reasonable efforts have been made to collect the tax, fee or debt.
(2) The waiver is in the public's interest and will not cause undue harm to the
City's fiscal welfare.
(3) The amount to be waived does not exceed fifty- thousand dollars $50,000
per account.
(4) The waiver of any tax, fee or debt principal is not for the purpose of
settling a legal dispute, except where collection is clearly foreclosed by statute of
limitations as determined by the City Attorney.
(c) The Finance Director may publish and make available as a matter of
public record a list of the largest tax delinquencies and their associated taxpayers,
where all of the following apply:
(1) The tax delinquency is in excess of five thousand dollars ($5,000).
(2) The tax has been delinquent for more than ninety (90) days.
(3) The taxpayer is not on an approved payment plan or filed for such
payment plan which is under review.
(d) The Finance Director may publish and make available as a matter of
public record a list of the businesses that are operating without a license and have failed
to apply for or renew a business license.
SECTION 2. Any provision of the Santa Monica Municipal Code or
appendices thereto inconsistent with the provisions of this Ordinance, to the extent of
such inconsistencies and no further, is hereby repealed or modified to that extent
necessary to effect the provisions of this Ordinance.
SECTION 3. If any section, subsection, sentence, clause, or phrase of
this Ordinance is for any reason held to be invalid or unconstitutional by a decision of
any court of competent jurisdiction, such decision shall not affect the validity of the
remaining portions of this Ordinance. The City Council hereby declares that it would
have passed this Ordinance and each and every section, subsection, sentence, clause,
or phrase not declared invalid or unconstitutional without regard to whether any portion
of the ordinance would be subsequently declared invalid or unconstitutional.
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SECTION 4. The Mayor shall sign and the City Clerk shall attest to the
passage of this Ordinance. The City Clerk shall cause the same to be published once
in the official newspaper within 15 days after its adoption. This Ordinance shall
become effective 30 days from its adoption.
APPROVED AS TO FORM:
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MA SHA J01 4S MOUTRIE
City Attorney
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Approved and adopted this 10th day of December, 2013.
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Kevin McKeown, Acting Chair
State of California )
County of Los Angeles ) ss.
City of Santa Monica )
I, Sarah P. Gorman, City Clerk of the City of Santa Monica, do hereby certify that
the foregoing Ordinance No. 2450 (CCS) had its introduction on November 26,
2013, and was adopted at the Santa Monica City Council meeting held on
December 10, 2013, by the following vote:
Ayes: Councilmembers: Davis, Holbrook, Vazquez, Winterer
Acting Chair McKeown
Noes: Councilmembers: None
Absent: Councilmembers: Mayor Pro Tern O'Day, Mayor O'Connor
A summary of Ordinance No. 2450 (CCS) was duly published pursuant to
California Government Code Section 40806.
ATTEST:
Sarah P. Gorman, City Clerk