Sec. 14-407. Advertising—Assignment of contractual liability to remit advertising taxes; conditions; requirements; suspension of liability; reinstatement of liability; suspension of limits of actions.
a. General conditions. Subject to all other provisions of this section, the right of a taxpayer to enforce a contractual obligation of a customer to reimburse him for taxes imposed upon the gross income from local advertising in Section 14-405 may be assigned to the City for collection if all of the following conditions are met:
1. There exists a legally enforceable agreement between the media and the person liable for the payment to the media for the advertisement ("advertiser"), requiring said advertiser to reimburse the media for any tax imposed upon the media by the City for local advertising; and
2. The advertiser fails to reimburse the media for such tax within ninety days of billing therefor; and
3. Such failure can be documented to the satisfaction of the Tax Collector.
b. Assignment. Subject to the provisions for reinstatement set forth in this section, the right to enforce the tax reimbursement provisions provided in subsection (a)(1) above may be assigned by the media, as provided by regulation, after the ninety-day period provided in subsection (a)(2) above, and the liability of the media to pay such tax shall be suspended until the advertiser has paid the tax or the liability of the media has been reinstated as provided by this section.
c. Reinstatement due to administrative or judicial review. In the event that it is determined, in the manner provided in this chapter, by the hearing officer in any action for administrative review or by the courts in judicial review of such administrative review, that the alleged liability of the advertiser to reimburse the media is barred by any defense, affirmative or otherwise, which would have existed between the media and the advertiser, the assignment to the City provided in this section shall be cancelled, and the suspended liability of the media will be reinstated upon issuance of a judgment or order by said court, or upon delivery of a ruling by the hearing officer, establishing such defense.
d. Suspension of limitations. For the purposes of this section only, the limitation of actions provided elsewhere in this chapter shall not apply to tax liabilities assigned or reinstated by this section, and the City may initiate either an assessment or a court action at any time up to four years following the assignment of such taxes to the City, or four years after the ruling, judgment, or order establishing the reinstatement of such tax liability to the media. (Ord. No. G-3113, § 4)