[Code 1991, § 17-1]
The Commissioner of the Revenue may, for the purpose of assessing
all taxes assessable by his office, summon taxpayers or any other
persons to appear before him at his office, to answer, under oath,
questions touching the tax liability of any and all specifically identified
taxpayers. The commissioner shall not, however, summon a taxpayer
or other person for the tax liability of the taxpayer which is the
subject of litigation.
[Code 1991, § 17-2.1; Ord. No. 00-04, 2-22-2000; Ord. No. 05-25, 10-11-2005; Ord. No. 08-24, 6-24-2008, eff. 7-1-2008]
The City Treasurer is authorized to accept payment of local
taxes pursuant to this chapter by use of a credit and debit card.
In addition to any penalties and interest arising pursuant to law,
there shall be added to such payment a not to exceed to the amount
charged to the City by the credit card company.
[Ord. No. 00-04, 2-22-2000]
A.
Except as otherwise specifically provided by law, any person who
fails to file a tax return or application with the Commissioner of
the Revenue by the due date, as required under this chapter, shall
be assessed a penalty of 10% of the tax assessable on such return
or $2, whichever is greater; provided, however, that the penalty shall
in no case exceed the amount of tax assessable. The assessment of
such penalty shall not be deemed a defense to any criminal prosecution
for failing to make return of taxable property, as may be required
by law. Such penalty for failure to file an application or return
shall be assessed on the day after such return or application is due.
Any such penalty when so assessed shall become a part of the tax.
B.
The Commissioner of the Revenue may, upon written request, grant
a reasonable extension of time, not to exceed 90 days, for the filing
of tax returns on tangible personal property and machinery and tools
imposed pursuant to this chapter whenever, in the commissioner's judgment,
good cause exists and provided such written request is made before
the date returns are due. The commissioner shall keep a record of
every extension and the reasons constituting cause therefor. If any
taxpayer who has been granted an extension of time for filing his
return fails to file his return within the extended time, his case
shall be treated the same as if no extension had been granted.
[Ord. No. 00-04, 2-22-2000; amended 4-5-2022 by Ord. No. 22-05]
Except as otherwise specifically provided by law, any person
who fails to pay a tax imposed pursuant to this chapter or to pay
any installment thereon by the due date shall be assessed a penalty
of 10% of the tax past due or $2, whichever is greater; provided,
however, that the penalty in no case shall exceed the amount of the
tax assessable. Such penalty shall be assessed on the day after the
tax or first installment thereof is due; except that no such penalty
shall be assessed for seven days for failure to pay the personal property
tax installment due on May 15, 2022. Any such penalty when assessed
shall become a part of the tax.
[Code 1991, § 17-3; Ord. No. 00-04, 2-22-2000]
Any person who refuses to: (i) furnish to the Commissioner of
the Revenue access to books of account or other papers and records;
(ii) furnish information to the Commissioner of the Revenue relating
to the assessment of taxes; (iii) answer under oath questions touching
any person's tax liability; or (iv) exhibit to the Commissioner of
the Revenue any subject of taxation liable to assessment by the Commissioner
of the Revenue; shall be deemed guilty of a Class 3 misdemeanor. Each
day's refusal to furnish such access or information shall constitute
a separate offense.
[Code 1991, § 17-4]
If any check tendered for any amount due for City taxes or any
other sums due the City is not paid by the bank on which it is drawn,
the person by whom such check was tendered shall remain liable for
the payment of such amount the same as if such check had not been
tendered, and, in addition to other penalties imposed by state law,
shall be subject to a penalty of $35.
[Ord. No. 00-04, 2-22-2000]
Except as otherwise specifically provided by law, in addition
to any penalties imposed under this chapter for the failure to file
a return or application or for the late payment of taxes, the City
shall impose interest on any taxes not paid on or before the date
they are due at a rate of 10% per annum, commencing on the first day
of the month following such due date. For the second and subsequent
years of delinquency, the City shall impose interest at a rate of
10% per annum or the rate of interest established pursuant to Section
6621 of the Internal Revenue Code of 1954, as amended, whichever is
greater.
[Code 1991, § 17-5; Ord. No. 11-33, 11-8-2011]
A.
No penalty for failure to pay any tax shall be imposed for any assessment
made later than two weeks prior to the day on which the taxes are
due, if such assessment is made thereafter through the fault of a
City official, and if such assessment is paid within 14 days after
the notice thereof is mailed. No penalty for failure to pay any tax
or interest for late payment of taxes shall be imposed for a regular
real property tax or tangible personal property tax installment, until
30 days after the date of the mailing of the bill by the treasurer.
When the last day for payment falls on a Saturday, Sunday, legal holiday,
or any day or part of a day on which the treasurer's office is closed,
timely payment may be made on the next day that is not a Saturday,
Sunday, legal holiday, or day or part of a day on which the treasurer's
office is closed.
B.
Penalty and interest for failure to file a return or to pay a tax
shall not be imposed if such failure was not the fault of the taxpayer,
or was the fault of the Commissioner of the Revenue, or the treasurer,
as the case may be. The treasurer shall make determinations of fault
relating exclusively to failure to pay a tax, and the Commissioner
of the Revenue shall make determinations of fault relating exclusively
to failure to file a return.
C.
The failure to file a return or to pay a tax due to the death of
the taxpayer or a medically determinable physical or mental impairment
on the date the return or tax is due shall be presumptive proof of
lack of fault on the taxpayer's part, provided the return is filed
or the tax is paid within 30 days of the due date; provided, however,
that this provision shall not apply if there is a committee, legal
guardian or other fiduciary handling the taxpayer's affairs. If there
is a committee, legal guardian, conservator or other fiduciary handling
the individual's affairs, such return shall be filed or such taxes
paid within 120 days after the fiduciary qualifies or begins to act
on behalf of the taxpayer. Interest on such taxes shall accrue until
paid in full. Any such fiduciary shall, on behalf of the taxpayer,
by the due date, file any required returns and pay any taxes which
come due after the one-hundred-twenty-day period. The treasurer shall
make determinations of fault relating exclusively to failure to pay
a tax, and the Commissioner of the Revenue shall make determinations
of fault relating exclusively to failure to file a return. In jurisdictions
not having a treasurer or Commissioner of the Revenue, the governing
body may delegate to the appropriate local tax officials the responsibility
to make the determination of fault.
D.
In exercising their authority to determine fault pursuant to this
section, the treasurer and the Commissioner of the Revenue are requested
to consider abatement of penalties and interest if:
(1)
A taxpayer fails to file a return or pay a tax after receiving erroneous
information from a City official or employee, provided the return
is filed and payment received within 14 days after the taxpayer is
given corrected information;
(2)
A taxpayer's check is not honored because of an error on the part
of a bank, as evidenced by a letter from such bank;
(3)
A taxpayer is assessed a penalty or interest due to a negligent act
of a City employee or official;
(4)
A taxpayer fails to submit a copy of an approved extension with the
return, but submits a copy after the tax has been assessed;
(5)
A return is filed or payment is made in a timely manner but is postmarked
the next day, provided an affidavit is received from the taxpayer
stating that the envelope containing the return was mailed prior to
12:00 midnight on the due date for filing;
(6)
A taxpayer fails to file a return or pay a tax as a result of an
internal processing error on the part of the City;
(7)
A taxpayer or his tax preparer's immediate family suffers a death
or serious illness within a week of the due date. In the case of a
corporation, estate, trust, etc., the death or serious illness must
be of the individual having sole responsibility for preparing and
signing the return;
(8)
A taxpayer's residence, place of business, or business records are
destroyed by fire or other casualty or civil disturbance, provided
the treasurer is furnished with adequate proof of such destruction;
(9)
A taxpayer has a timely tax payment record with the City for the
prior two years or any appropriate part thereof;
(10)
The City Manager or his designee provides the treasurer or the
Commissioner of the Revenue with a written recommendation that abatement
of penalty or interest for a particular tax payment or return would
be in the best interests of the City; or
(11)
The cumulative amount of penalty, interest, and any administrative
charge is $5 or less.
[Code 1991, § 17-6; Ord. No. 08-24, 6-24-2008, eff. 7-1-2008]
There is hereby imposed upon certain delinquent taxpayers a
fee to cover the administrative costs associated with the City's collection
of delinquent taxes. A fee not to exceed $30 shall be imposed upon
all taxpayers from whom collected subsequent to the filing of a warrant
or other appropriate legal document against such taxpayers but prior
to judgment. A fee of $35 shall be imposed upon all taxpayers from
whom taxes are collected subsequent to judgment. Such fees shall be
in addition to all penalties and interest imposed due to the failure
of a taxpayer to pay taxes when due. Such fees shall be imposed and
collected in accordance with regulations promulgated by the treasurer.
[Ord. No. 00-03, 2-8-2000; Ord. No. 00-04, 2-22-2000]
If a taxpayer is owed a refund because of an erroneous assessment of local taxes, interest shall be paid on the refund at the same rate that is charged on delinquent taxes under § 70-37. Unless otherwise provided by law, interest on such refund shall be paid from the date the tax was paid or from the date the tax was due, whichever is later. Any person owed interest pursuant to this section may be required, as a prerequisite to receiving the interest, to provide the treasurer with his social security account number or federal tax identification number, along with appropriate documentation to verify such number.
