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HomeMy WebLinkAbout1170 - Fire Building Plumbing Electrical CodesTHS -mec 7'/7/66 ORDINANCE NO. 1170 AN ORDINANCE OF THE CITY OF NEWPORT BEACH ADOPTING BY REFERENCE THE NEWPORT BEACH MUNICIPAL CODE (1966), FIRE PREVENTION CODE (1960 EDITION), UNI- FORM BUILDING CODE (1964 EDITION), UNIFORM PLUMBING CODE (1964 EDITION), AND ELECTRICAL CODE (ORDINANCE NO. 981 ENTITLED "AN ORDINANCE OF THE CITY OF NEW- PORT BEACH REGULATING ELECTRICAL INSTALLATIONS AND WIRING, ETC, ", AND STATE OF CALIFORNIA ELECTRICAL SAFETY ORDERS, 1962)5 AMENDING AND REPEALING CERTAIN SECTIONS OF AND ADDING CERTAIN CHAPTERS TO THE NEW- PORT BEACH MUNICIPAL CODE REPEALING ORDINANCE NO. 5969 AND REPEALING THE 1949 NEWPORT BEACH MUNICIPAL CODE The City Council of the City of Newport Beach does ordain as follows- SECTION le Pursuant to the provisions of the Charter of the City of Newport Beach and Sections 50022°1 through 50022°10, Title 5, Division 1, Article 2, of the Government Code of the State of California, the City Council of the City of Newport Beach hereby adopts that certain code entitled "Newport Beach Municipal Code" (1966), three full copies of which printed as a code in book form • have been filed in the office of the City Clerk on July 8, 1966, and are open to public inspection. SECTION 2. The following secondary codes are adopted by reference by the Newport Beach Municipal Code (1966), three copies of each of which are on file in the office of the City Clerk and are open to public inspection: le Section 90080010 adopts that certain code entitled "Fire Prevention Code" recommended by the National Board of Fire Underwriters, being particularly the 1960 edition thereof as amended and corrected in November, 1961, specifically including Appendices A, B and C, save and except such portions as are deleted, added or amended by Sections 9,08,020, 9,08.030, and 9008 040, • 2, Section 15004,010 adopts those certain docu- ments marked and designated as "Uniform Building Code, 1964 Edition, Volume I" and "Uniform Building Code, 1964 Edition, Volume III, Uniform Building Code Standards ", respectively, published by the International Conference of Building Offi- cials, and the whole thereof, specifically including appendices _ thereto, to wit. Chapters 13, 23, 48, 49, and 51, as the • Building Code of the City, except as modified, amended or otherwise changed by Sections 15,04.020, 15.04.030, 15.04,040, and 15.04.050. 3. Section 15.08 010 adopts that certain document entitled "Western Plumbing Officials Uniform Plumbing Code, 1964 Edition ", as the Plumbing Code of the City, except as modified, amended or otherwise changed by Sections 15.08.020, 15.08.030, 15.08.040, 15.08.050, 15.08.060, 15.08.070, 15.08.080, 15.08.090, 15°080100, 15.08.110, and 15.08.120. 4. Section 15 12.030 adopts Newport Beach Ordinance Noo 981 entitled "AN ORDINANCE OF THE CITY OF NEWPORT BEACH REGULATING ELECTRICAL INSTALLATIONS AND WIRING AND THE USE OF TENANCE ELECTRICIANS; PROVIDING FOR A BOARD OF ELECTRICIANS; AND PROVIDING FOR THE ISSUANCE OF PERMITS AND FOR THE COLLEC- TION OF FEES THEREFOR ", and that certain document entitled "State of California Electrical Safety Orders ", effective December 27, 1962, issued by the State of California, Depart- ment of Industrial Relations, Division of Industrial Safety, as the Electrical Code of the City, except as modified, amended or otherwise changed by Sections 15.12.040, 15.12.050, 15.12.060, 15.12.070, and 15.12 080. SECTION 3. Section 12.52.060 of the Newport Beach Muni- cipal Code is amended to read.' "12.52.060 Newport. The following streets and alleys shall eone-way streets and alleys in the direction indicated. -• South side of Balboa Boulevard between McFadden Place and Alvarado Street. East bound traffic only. North side of Balboa Boulevard between Alvarado Street and McFadden Place. West bound traffic only. 2. ELECTRICAL MATERIALS, DEVICES, APPLIANCES, FITTINGS9 AND • EQUIPMENT; REQUIRING CERTIFICATES OF COMPETENCY FOR MAIN- TENANCE ELECTRICIANS; PROVIDING FOR A BOARD OF ELECTRICIANS; AND PROVIDING FOR THE ISSUANCE OF PERMITS AND FOR THE COLLEC- TION OF FEES THEREFOR ", and that certain document entitled "State of California Electrical Safety Orders ", effective December 27, 1962, issued by the State of California, Depart- ment of Industrial Relations, Division of Industrial Safety, as the Electrical Code of the City, except as modified, amended or otherwise changed by Sections 15.12.040, 15.12.050, 15.12.060, 15.12.070, and 15.12 080. SECTION 3. Section 12.52.060 of the Newport Beach Muni- cipal Code is amended to read.' "12.52.060 Newport. The following streets and alleys shall eone-way streets and alleys in the direction indicated. -• South side of Balboa Boulevard between McFadden Place and Alvarado Street. East bound traffic only. North side of Balboa Boulevard between Alvarado Street and McFadden Place. West bound traffic only. 2. ' 1 The portion of McFadden Place westerly of the McFadden Parking Lot between Balboa Boulevard and Ocean Front. South bound traffic only. Ocean Front between McFadden Place and 24th Street, • West bound traffic only. Twenty -first Place between McFadden Place and Ocean Front. Southwest bound traffic only. Twenty -third Street between Ocean Front and Balboa Boulevard. Northeast bound traffic only°. Thirty- second Street between Balboa Boulevard and Marcus Ave. Northeast bound traffic only. Thirty -third Street between Marcus Avenue and Balboa Boulevard. Southwest bound traffic only. Thirty -third Street between Seashore Drive and Balboa Boulevard. Northeast bound traffic only. Thirty- fourth Street between Marcus Avenue and Sea- shore Drive. Southwest bound traffic only. Thirty -fifth Street between Marcus Avenue and Sea- shore Drive. Northeast bound traffic only. Thirty -sixth Street between Marcus Avenue and Sea- shore Drive. Southwest bound traffic only. Thirty - seventh Street between Park Lane and Lake Ave- nue. Northeast bound traffic only. Thirty- seventh Street between Seashore Drive and Balboa Boulevard. Northeast bound traffic only. Thirty- eighth Street between Seashore Drive and Balboa Boulevard. Northeast bound traffic only. Thirty -ninth Street between Seashore Drive and River Avenue. Southwest bound traffic only. Fortieth Street between Seashore Drive and River Ave- nue. Northeast bound traffic only. Forty -first Street between Seashore Drive and River Avenue. Southwest bound traffic only. Forty - second Street between Seashore Drive and River Avenue. Northeast bound traffic only. Forty -third Street between Seashore Drive and River Avenue. Southwest bound traffic only. Forty- fourth Street between Seashore Drive and River Avenue. Northeast bound traffic only. Forty -fifth Street between Seashore Drive and Balboa Boulevard. Southwest bound traffic only. • Forty -sixth Street between Seashore Drive and Balboa Boulevard. Northeast bound traffic only. 3. Forty- seventh Street between Seashore Drive and River Avenue. Southwest bound traffic only. Via Oporto between Via Lido and 32nd Street. South _ bound traffic only. • Marcus Avenue between 32nd Street and 36th Street. Northwest bound traffic only. Lake Avenue between 32nd Street and 36th Street. South- east bound traffic only." SECTION 4. Section 12.44.040 of the Newport Beach Muni- cipal Code is amended to read "12.44.040 Parkin Meter Fees. The fees for parking at par ing meters in zones esta ished by Section 12.44.020 when the parking meters are in operation are hereby estab- lished at twenty cents per hour for parking meters on Fif- teenth Street between Ocean Front and Newport Bay in zone six, one cent for each six minutes or ten cents per hour for parking meters in the remainder of zone six, and one cent for each twelve minutes or five cents per hour for parking meters in all other zones." SECTION 5. Chapter 20.19 is added to Title 20 of the Newport Beach Munic • Sections? 20.19.010 20.19.020 20.19.030 20.19.040 20.19.050 20.19.060 20.19.070 ipal Code to read: "Chapter 20.19 A -P DISTRICT Effect of Chapter, Uses Permitted. Uses Requiring Use Permit. Building Height Limit -- Floor Area, Site Area. Yards. Automobile Storage or Parking Space. 20.19.010 Effect of Chapter. The following regula- tions s1Tar—ply in ally tsEricts and shall be subject to the provisions of Chapter 20.08. 20.19.020 Uses Permitted, The following uses shall be perm tote i'n A-P Districts (a) Professional offices, business offices, banks, conservatories of art and music, art studios, art galleries, community centers, social halls, lodges and clubs, medical centers, physical, medical and diagnostic laboratories, photography studios, pharmacies for dispensing of drugs and medical supplies only, and other uses which in the opinion of the Planning Commission are of a similar nature. • (b) One non - flashing sign appurtenant to any use and not over 35 square feet in area for each side (if two sides are used). 20.19.030 Uses Requiring Use Permit. The following uses sE-aIT-9—epermitted subjecttofirst securing a Use 4. n U 0 • l ----------L Permit in each case. Dance studios, restaurants, retail sales and interior decorator studios, 20019,040 Building Height Limit -- Floor Area, The total l� oor area contain. d in all ui dings on a wilding site in an A -P District shall not exceed two times the buildable area of said site; provided, however, that floor area devoted to parking within a building shall not be considered in determining the total. floor area allowed; and provided, further, that in no event shall any building exceed a height of 35 feet. 20.19.050 Site Area, The building site area required shall�a m nimum00 square feet. The minimum build- ing site frontage required shall be 25 feet. 20,190060 Yards. A. FRONT YARDS, The minimum width require or trout yards shall be 15 feet; provided, how- ever, that where the frontage in a block is partially in an R District the front yard shall be not less than that re- quired in such R District. Bo REAR YARDS. No rear yards shall be required, except where the rear of a lot abuts on an R District, in which case the rear yard shall be not less than 5 feet, Rear yards abutting on alleys shall have a minimum width of 10 feet. 20,190070 Automobile Storage or Parking Space. When an A -P Disttri'ct_1s combine wit an -H or - District, acces- sible storage or space for the parking of automobiles off the street shall be provided as set forth in Chapters 20,38 and 200400" SECTION 6. Sections 500403009 5,040310, 5,04.320, and 5,04,330 of the Newport Beach Municipal Code relating to prohib- ited machines, games, or devices of amusement are repealed. SECTION 7. Chapter 5,34 is added to Title 5 of the Newport Beach Municipal Code to read. "Chapter 5,34 POOL TABLES AND AMUSEMENT DEVICES Sections: 5,34,010 Definitions, 5,34,020 Permit Required for Pool Tables and Amusement Devices, 5,340030 Certain Games Prohibited, 5,34,040 Application for Permit. 5034,050 Issuance of Permit -- Investigation. 5,34,060 Addition or Substitution of Equipment, 5034,070 Permits Nontransferable, 5,34,080 Display of Permit. 5034,090 Prohibited Conduct, 5,34,100 Revocation of Permit. 5.34.110 Appeals from Action of City Manager, 5,34,120 Review by City Council, 5.34,130 Permits and Fees Not Exclusive, 5.34,010 Definitions, For the purpose of this chapter, the ofo oowi g wor sus _s=have the meanings given herein, 5, 1. • • AMUSEMENT DEVICE. The term 'amusement device' shall mean any machine, game or device which may be played or operated by the public for purposes of amusement or recrea- tion, the operation, use or play of which is controlled by placing therein any coin, plate, disc, plug, key, or other device, or by the payment of any fee. It shall include, but not be limited to, any machine, game or device known as a pin game, pin ball machine, one shot marble game, horse race machine, claw, scoop or grab machine, rotary machine, shuffleboard game, ski ball game, skill game, and all games and activities of a similar nature whatever they may be called. The term 'amusement device' shall not be construed to include any vending machine or any coin oper- ated machine which plays recorded music. POOL TABLE. The term 'pool table' shall mean any table regardless of its size on which the games of pool, billiards, snooker or bagatelle may be played. EQUIPMENT. The term 'equipment' shall. mean one or more pool tables or amusement devices or any combination thereof. FUN ZONE. The term 'Fun Zone' shall mean the area bounded by Main Street, Bay Avenue, Palm Street, and Newport Bay. 5.34.020 Permit Required for Pool Tables and Amusemen Devices. No person shall eep, maintain or possess in any pp ace business open to the public one or more pool tables or amusement devices without first having obtained a permit to do so in accordance with the provisions of this chapter, Such permits shall be in the name of the owner or operator of the business premises at which the equipment is to be located. 5.34.030 Certain Games Prohibited. (a) No person shall ec ep, maintain or possess in any place of business open to the public any machine, game or device which dis- penses merchandise or prizes by means of a scoop, arm or rotary table, any horse race machine, or any machine, game or device known as a pin game, pin ball machine, marble machine, or one shot marble game. (b) Exception for Fun Zone. The prohibitions set forth in subsection a shall not apply to the keeping, maintenance or possession of any game or machine described therein in a duly licensed penny arcade or in an amusement business located in the Fun Zone, with the exception of games or machines which dispense merchandise or prizes by means of a scoop, claw, or an arm and rotary table, or games or machines, other than vending machines, which reward a player with money, merchandise or tickets exchangeable for money or merchandise, more than five (5) free games or additional plays, or unwrapped food or edibles. 5,34.040 Application for such permits shall b_e7 l`I_eT_w7 supplied by the City together w Fifty Dollars ($50.00) to cover investigation. The application tion as may be deemed necessary shall be signed and verified by 6. Permit. Applications for z tF-e--City Manager on forms Cth an application fee of the costs of processing and shall contain such informa- by the City Manager and the applicant. The City >Yt. Manager may require that the applicant and the person or persons responsible for the management or operation of the premises be fingerprinted. 5.34.050 Issuance of Permit -- Investigation. Upon • receiving an application for a permit the City Kanager shall cause an investigation to be made of the applicant, his business associates and employees, the type of equip- ment proposed and the premises where the equipment is to be maintained. If the City Manager determines that the applicant and the persons associated with him in the con- duct of the business are of good moral character, that the equipment proposed to be used is not unlawful, that the granting of the permit at the location proposed will not be likely to interfere with the peace and quiet of the sur- rounding neighborhood or to result in unreasonable police problems, he shall issue a nontransferable permit. If the City Manager determines that the application does not satisfy the foregoing requirements, he shall deny the ap- plication. In granting such permits, the City Manager may limit the number of pieces of equipment which may be per- mitted and he may impose such conditions as he may deem necessary to insure that the maintenance and use of said equipment will be compatible with the public peace, health, safety and welfare. If the application is denied, the applicant shall be so advised in writing by certified mail directed to the address shown on the application or by personal service. Service shall be deemed complete upon deposit of the notice in the United States Post Office di- rected to the applicant at his address on the application. 5.34.060 Addition or Substitution of E ment. When- • ever as permit inten s to rep ace equipment ui aut orized by an existing permit with new or a different type of equip- ment, he shall file a new application for such equipment, together with a fee of Twenty -five Dollars ($25.00). 5.34.070 Permits Nontransferable. Permits issued under t 5 c apter are not transferable. Upon the sale, assignment or transfer of ownership or possession of any equipment for which a permit has been issued, the new owner, transferee or assignee shall be required to make application for and obtain a new permit before he may continue to keep or maintain said equipment in any place of business open to the public. 5.34.080 Dis la of Permit. Any permit issued under this cc aiappter sha at a times a posted and displayed in a conspicuous place on the premises where the equipment covered by the permit is located, 5.34.090 Prohibited Conduct, In any establishment for which amt has been grant- —the following conduct shall be prohibited- (a) No gambling, betting or wagering of any kind shall be allowed on such premises. (b) No person under the age of twenty -one (21) years shall be permitted to remain on any premises where alcoholic • beverages are sold. 7> rep (c) Conduct offensive to public decency or morals or any activity which disturbs the peace and quiet of the sur- rounding neighbors or the general public. (d) No intoxicated person shall be allowed to remain on such premises. The owner, manager, operator or other person in charge of the establishment for which a permit has been issued shall be strictly responsible for the enforcement of the foregoing regulations and shall not allow any person violating any regulation to remain on such premises or permit any habitual violator to enter such premises. The person in charge of the premises shall promptly report to the police department any fight, brawl or other unlawful activities of which he has knowledge occurring on the premises. A copy of the fore- going regulations supplied by the City Manager shall be posted in a conspicuous place in each establishment for which a permit has been issued. 5.34.100 Revocation of Permit. The City Manager may revoke any permit issued under the provisions of this chapter upon any one or more of the following grounds: (a) Said permit was procured by false statement, mis- representation or nondisclosure of a material fact when such fact would have constituted good cause for denying the appli- cation for such permit. (b) The permittee has ceased to meet any of the re- quirements for issuance of a permit. (c) Any failure on the part of the owner, manager or other person in charge of the premises to enforce the regu- lations set forth in Section 5.34.090 or to cooperate with the police department by promptly reporting any fight, brawl or other unlawful activities occurring on the prem- ises. (d) The premises for which the permit was issued is being operated in an illegal or disorderly manner. (e) Noise from the establishment for which the permit was issued interferes with the peace and quiet of the neigh- borhood, (f) The permittee or any person associated with him as principal or partner, or in a position or capacity in- volving total or partial control over the establishment for which the permit was issued, has been convicted of a criminal offense involving moral turpitude, 5.34.110 Apgeals from Action of Cit Man a era If an applicant is by any action or ta ure to act upon the part of the City Manager in issuing, failing to issue, or revoking any permit under this chapter, such applicant may appeal to the City Council by filing with the City Clerk a statement addressed to the City Council setting forth the facts and circumstances.regar.ding. the action or failure to • act on the part of the City Manager. The City Clerk shall notify the applicant in writing by registered mail of the time and place set for hearing his appeal, The City Council at its next regular meeting held not less than five (5) days 9E C, J F i from the date on which such appeal shall have been filed with the City Clerk shall hear the applicant, the City Manager, and all relevant evidence and shall determine the merits of the appeal. The City Council may sustain, over- rule or modify the action of the City Manager and the decision of the City Council shall be final. The right to appeal to the City Council from the denial, suspension or revocation of any permit required by this chapter shall terminate upon the expiration of fifteen (15) days following the deposit of a registered letter in the United States Post Office advising the appli- cant of the action of the City Manager and of his right to appeal such action to the City Council. 5.34.120 Review by City Council. The City Council may, on silt own motion, ftoLa a hearing for the purpose of reviewing any action or failure to act upon the part of the City Manager in issuing, failing to issue, or revoking any permit under this chapter. The City Clerk shall cause writ- ten notice of the time, place and purpose of the hearing to be sent to the applicant or permittee by registered mail at least five (5) days prior to the date set for the hearing. After the conclusion of the hearing the City Council may sustain, overrule or modify the action of the City Manager and the decision of the City Council shall be final. 5.34.130 Permits and Fees Not Exclusive. Permits and fees required by this chapter sHall Be In adRtion to any license, permit or fee required under any other chapter of this Code. " SECTION 8. Chapter 3.18 is added to Title 3 of the Newport Beach Municipal Code to read. " "Chapter 3.18 CIGARETTE TAX Sections. 3.18.010 Short Title. 3.18.020 Definitions. 3.18.030 Tax Imposed. 3.18.040 Tax Paid to Retailer. 3.18.050 Retailer Remits Quarterly. 3.18.060 Registration of Retailer. 3.18.070 Penalties and Interest. 3.18.080 Failure to Collect and Report Tax -- Determination of Tax. 3.18.090 Appeal. 3.18.100 Records. 3.18.110 Refunds. 3.18.120 Actions to Collect. 3.18.130 Failure to Register or File Reports, etc. 3.18.140 Effective Date. 3.18.010 Short Title. This chapter shall be known as the Newport Beacc Ciigarette Tax Law. 3.18.020 Definitions. The following words and phrases, wherever used in this ccapter, shall be construed as herein defined. 9. CIGARETTE. 'Cigarette' means any roll for smoking, made wholly or in part of tobacco, irrespective of size or shape and irrespective of whether the tobacco is flavored, adulterated or mixed with any other ingredient, where such roll has a wrapper or cover made of paper or any other material, unless such wrapper is wholly or in the greater part made of tobacco and weighs over three (3) pounds per thousand. USE OR CONSUMPTION. 'Use' or 'consumption' includes the exercise of any right or power over cigarettes incident to the ownership thereof other than the sale of the cigarettes or the keeping or retention thereof for the purpose of sale. RETAILER. 'Retailer' shall mean any domestic or foreign corporation, association, syndicate, joint venture, joint stock company, partnership of any kind, club, Massachusetts business or common law trust, society or individual who sells cigarettes for any purpose other than resale. Where cig- arettes are offered for sale through the means of a vending machine, the person holding title to the cigarettes in the machine shall be deemed the retailer. 3.18.030 Tax Im osed. An excise tax is hereby imposed upon tie use or coon in the City of cigarettes pur- chased from a retailer within the City at the rate of one and one -half mills ($0.0015) per cigarette. 3.18.040 Tax Paid to Retailer. The tax constitutes a debt owe ay the purc aser to t e ity which is extinguished only by payment of the tax to the Finance Director or to the retailer. When a purchase from a retailer is made within • the City, the tax shall be paid to the retailer at the time the purchase price is paid. The tax collected or required to be collected by the retailer constitutes a debt owed by the retailer to the City. Should any remittance of tax be made by a retailer prior to sale of cigarettes to a con- sumer, such remittance shall be considered as an advance payment to be reimbursed by adding the amount of the tax to the price of the cigarettes at the time of sale to the user or consumer. 3.18.050 Retailer Remits quarterly, Each retailer selling cigarettes w�`itiiit nntt�C�tyv- shall collect the tax imposed under this chapter, and on or before the last day of the month following the close of a calendar quarter remit the total amount so collected to the Finance Director, to- gether with a statement on a form provided by the Finance Director showing the number of cigarettes sold to purchasers, the amount of tax collected, and such other information as the Finance Director shall require. Where the Finance Director determines that efficiency in the administration of the tax would be promoted, he may establish reporting periods greater than quarterly, but not to exceed one year. The Finance Director may establish shorter reporting periods for any retailer if he deems it necessary in order to insure collection of the tax. Statements and payments are due immediately upon cessation of the business of selling cig- arettes for any reason. All taxes collected by retailers . pursuant to this chapter shall be held in trust for the account of the City until payment thereof is made to the Finance Director. 10. 3.18.060 Registration of Retailer. (a) Within thirty TT6T—Uays after the operative ate of this chapter, or within thirty (30) days after commencing business, whichever is later, each retailer shall register with the Finance Director and obtain from him a °Cigarette Tax Registration Certificate' to be at all times posted in a conspicuous place on the premises; provided, however, each retailer who does not operate from a fixed place of business shall keep the registration certificate upon his person at all times while engaging in the business of being a retailer. No person shall engage in the business of being a retailer without obtaining a registration certifi- cate therefor. Said certificate shall, among other things, state the following. 1. The name of the operator. 20 The address of the retailer's place of business. 3e The date upon which the certificate was issued. 40 This Cigarette Tax Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Cigarette Tax Law by registering with the Finance Director for the purpose of collecting the Cigarette Tax from purchasers of cigarettes and remitting said tax to the Finance Director, This certificate does not authorize any person to conduct any lawful business in an unlawful manner, nor to operate a cigarette retailing business without complying with all state and local applicable laws, including but not limited to those requiring a permit from any board, commission, • department or office of this City. This certificate does not constitute a permit.' (b) All Cigarette Tax Registration Certificates shall be countersigned by the Finance Director. (c) A retailer having more than one place of business within the City at which cigarettes are sold„ other than a vending machine operator, shall be required to obtain a separate registration for each such place of business, 3.18.070 Penalties and Interest. (a) Taxes collected by a retail whicH are not remitteu to the Finance Director on or before the due dates fixed in Section 30180050, or fixed by the Finance Director as provided herein, are delinquent. (b) Any retailer who fails to remit any tax imposed by this chapter within the time required shall pay a penalty of ten per cent (10 %) of the amount of the tax in addition to the amount of the tax. (c) Any retailer who fails to remit any delinquent remittance on or before a period of thirty (30) days follow- ing the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten per cent (10 %) of the amount of the tax in addition to the amount of the • tax and the ten per cent (10 %) penalty first imposed. (d) If the Finance Director determines that the non- payment of any remittance due under this chapter is due to llo fraud, a penalty of twenty -five per cent (25 %) of the amount of the tax shall be added thereto in addition to the penalties stated in subparagraphs (b) and (c) of this section. (e) In addition to the penalties imposed, any re- tailer who fails to remit any tax imposed by this chapter shall pay interest at the rate of one -half of one per cent (05 %) per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the re- mittance first became delinquent until paid. (f) Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax herein required to be paid. 3.18.080 Failure to Collect and Report Tax -- Deter - minatio' o Tax. I any retai er shall a or re use to colIect sai tax and to make, within the time provided in this chapter, any report and remittance of said tax or any portion thereof required by this chapter, the Finance Director shall proceed in such manner as he may deem best to obtain facts and information on which to base his esti- mate of the tax due. As soon as the Finance Director shall procure such facts and information as he is able to obtain upon which to base the assessment of any tax imposed by this chapter and payable by any retailer who has failed or refused to collect the same and to make such report and remittance, he shall proceed to determine and assess against such re- tailer the tax, interest and penalties provided for by this chapter. In case such determination is made, the Finance Director shall give a notice of the amount so assessed by serving it personally or by depositing it in the United States mail, postage prepaid, addressed to the retailer so assessed at his last known place of address. Such retailer may within ten (10) days after the serving or mailing of such notice make application in writing to the Finance Director for a hearing on the amount assessed. If applica- tion by the retailer for a hearing is not made within the time prescribed, the tax, interest and penalties, if any, determined by the Finance Director shall become final and conclusive and immediately due and payable. If such appli- cation is made, the Finance Director shall give not less than five (5) days' written notice in the manner prescribed herein to the retailer to show cause at a time and place fixed in said notice why said amount specified therein should not be fixed for such tax, interest and penalties. At such hearing, the retailer may appear and offer evidence why such specified tax, interest and penalties should not be so fixed. After such hearing, the Finance Director shall determine the proper tax to be remitted and shall thereafter give written notice to the retailer in the manner prescribed herein of such determination and the amount of such tax, interest and penalties. The amount determined to be due shall be payable after fifteen (15) days unless an appeal is taken as pro- vided in Section 3.18,090. 3.18.090 Appeal. Any retailer aggrieved after such hearin—g-'Ey any eon of the Finance Director with respect to the amount of such tax, interest and penalties, • if any, may appeal to the City Council by filing a notice of appeal with the City Clerk within fifteen (15) days of 12. Y • 4 R • i the serving or mailing of the determination of tax due. The City Council shall fix a time and place for hearing such appeal, and the City Clerk shall give notice in writing to such retailer at his last known place of address. The findings of the City Council shall be final and conclusive and shall be served upon the appellant in the manner pre- scribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the serving of notice. 3.18.100 Records. It shall be the duty of every re- tailer — 1=a ee _of r Me collection and payment to the City of any tax imposed by this chapter to keep and preserve, for a period of three (3) years, all records as may be necessary to determine the amount of such tax as he may have been liable for the collection of and payment to the City, which records the Finance Director shall have the right to inspect at all reasonable times. 3.18.110 Refunds. (a) Whenever the amount of any tax, interest or pen- ty as been overpaid or paid more than once or has been erroneously or illegally collected or received by the City under this chapter, it may be refunded as pro- vided in subparagraphs (b) and (c) of this section provided a claim in writing therefor, stating under penalty of per- jury the specific grounds upon which the claim is founded, is filed with the Finance Director within one (1) year of the date of payment. The claim shall be on forms-furnished by the Finance Director. (b) A retailer may claim a refund or take as credit against taxes collected and remitted the amount overpaid, • paid more than once or erroneously or illegally collected or received when it is established in a manner prescribed by the Finance Director that the person from whom the tax has been collected was not a user or consumer as that term is defined in subsection (b) of Section 3.18.020; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the purchaser erroneously required to pay the tax or otherwise credited to him. (c) No refund shall be paid under the provisions of this section unless the claimant establishes his right thereto by written records showing entitlement thereto. 3.18.120 Actions to Collect. Any person using or con - suming c1garettes within t e City who has not paid the tax required by the provisions of this chapter, and any retailer who has failed to collect or who has collected but not remitted any tax required to be paid by the provisions of this chapter, shall be liable to an action brought in the name of the City for the recovery of such amount. 3.18.130 Failure to Reizister or File Reports, etc. Any reta er or of er person w o a s or re uses 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 Finance Director, or who renders a false or fraudulent return or claim, and any person required • to make, render, sign or verify any report or claim who makes any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by this chapter to be made, is guilty of a misdemeanor. 13. f 0 • 3.18.140 Effective Date, The tax imposed by this chapter shaY� become operative and be imposed on October 1, 1966, and shall not apply prior to said date," SECTION 9. Ordinance No. 596 relating to uncovered wells, caves, etc., which has been codified in the Newport Beach Municipal Code adopted by this ordinance, is repealed. SECTION loo The 1949 Newport Beach Municipal Code, which has been recodified in the Newport Beach Municipal Code adopted by this ordinance, is repealed, SECTION 11. This ordinance shall be published once in the official newspaper of the City, and the same shall be effective 30 days after the date of its adoption. This ordinance was introduced at a regular meeting of the City Council of the City of Newport Beach held on the 11th day of July , 1966, and was adopted on the 25th day of July , 1966, by the following vote, to wit: AYES. C OUNC IIMEN - Rogers, Parsons, Marshall, Gruber, Cook, Shelton NOES, COUNCILMEN. None 14.