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185.07 TEMPORARY REGISTRATION CERTIFICATE. (REPEALED)
185.08 AUTHORITY TO MAKE RULES, REGULATIONS.
The Finance Director is hereby authorized to adopt rules and regulations not inconsistent with the terms of this chapter for carrying out and enforcing the payment, collection and remittance of the tax herein levied. A copy of such rules and regulations shall be published by posting in those placed designated by Council for posting of public notices at least once before they become effective and copies shall be printed and made available in the office of the Finance Director. Failure or refusal to comply with any such rules and regulations shall be deemed a violation of this chapter.
(Ord. 1970-657. Passed 3-9-70.)
185.09 EFFECTIVE DATE.
The taxes herein levied and imposed shall be collected and paid on or after October 1, 1970. (Ord. 1970-659. Passed 4-13-70.)
185.10 APPEALS.
Appeals from any ruling of the Finance Director shall be made to Council, and Council shall have authority to annul, modify or affirm any such ruling appealed from, in conformity with the intent and purpose of this chapter.
(Ord. 1970-657. Passed 3-9-70. )
185.11 CONFIDENTIAL INFORMATION.
All returns and information relating to the business of any person required to collect the tax imposed by this chapter and coming into the possession of the Finance Director or his agents and employees, shall be held confidential. No disclosures thereof shall be made unless ordered by a court of competent jurisdiction.
(Ord. 1970-657. Passed 3-9-70.)
185.12 VIOLATIONS.
(a) No person, being a person charged by this chapter with the duty of collecting or paying the taxes imposed by this chapter, shall willfully fail or refuse to charge and collect or to pay such taxes, or to make return to the Finance Director as required by this chapter, or to permit the Finance Director or his duly authorized agent to examine the books and other records in or upon any premises where the same are kept, to the extent necessary to verify any return made or to ascertain and assess the tax imposed by this chapter if no return was made, or to maintain and keep records for three years.
(b) The owner or owners of any building or premises or part thereof where anything in violation of this chapter is placed or exists, and any tenant or occupant of such building or premises and any architect, builder or contractor who assists in the commission of any such violation, and any person who violates any of the provisions of this chapter or fails to comply therewith, except as otherwise provided in subsection (a) hereof, shall for each violation or noncompliance be fined according to the provisions of Section 185.99(b).
(Ord. 1970-657. Passed 3-9-70.)
185.99 PENALTY.
(a) Whoever violates any provision of Section 185.12(a) shall be fined not less than one hundred dollars ($100.00) nor more than one thousand dollars ($1,000) or imprisoned for not more than sixty days or both.
(b) Whoever violates any provision of Section 185.12(b) shall be fined not less than twenty-five dollars ($25.00) nor more than fifty dollars ($50.00). Each day such violation or failure to comply exists shall constitute a separate offense.
(Ord. 1979-59. Passed 4-16-79.)
(c) In addition to any other penalty set forth for noncompliance, no person or other entity who willfully fails or refused to comply with the provisions contained in this chapter, or any other rules or regulations promulgated pursuant to this chapter, shall be entitled to do any business, or conduct any activity in the City, until they have fully complied with all requirements. Whenever the City determines that a person or other entity has willfully failed or refused to comply with all applicable provisions, it shall be entitled to seek an injunction in an appropriate court to prevent the noncomplying person or other entity from doing any business, or conducting any activity within the City, until that person has fully complied with all requirements. All penalties levied for noncompliance with to this chapter, and all costs incurred by the City in obtaining such an injunction, including attorney’s fees expended by the City, shall be paid by the noncomplying person or other entity prior to their resumption of business or other activity within the City of Aurora.
(Ord. 1996-20. Passed 2-5-96.)