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All taxes imposed by this chapter shall be collectible, together with any interest and penalty thereon, by suit, as other debts of like amount are recoverable. Except in the case of fraud, omission of a substantial portion of income subject to this tax or failure to file a return, an additional assessment shall not be made after three years from the time the return was due or filed, whichever is later, provided that in those cases in which the Commissioner of Internal Revenue and the taxpayer have executed a waiver of the Federal statute of limitations, the period within which an additional assessment may be made by the Administrator shall be one year from the time of the final determination of the Federal tax liability.
(Ord. 371-68. Passed 2-28-68.)
Taxes erroneously paid shall not be refunded unless a claim for refund is made within three years from the date on which such payment was made or the return was due, or within three months after the final determination of the Federal tax liability, whichever is later.
(Ord. 371-68. Passed 2-28-68.)
(a) Members. A Board of Review, consisting of the Mayor, the Finance Director and the Law Director, is hereby established.
The membership of the Board shall elect a Chairperson, who shall preside at all meetings of the Board. A majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules, with the approval of Council, and shall keep a record of its transactions. Any hearing by the Board may be conducted privately and the provisions of Section 880.22 with reference to the confidential character of information required to be disclosed by this chapter shall apply to such matters as may be heard before the Board on appeal.
(Ord. 188-97. Passed 10-27-97.)
(b) Approval of Rules and Regulations. All rules and regulations and amendments or changes thereto, which are adopted by the Administrator under the authority conferred by this chapter, must be approved by the Board before the same become effective. The Board shall hear and pass on appeals from any ruling or decision of the Administrator and, at the request of the taxpayer or Administrator, is authorized to substitute alternate methods of allocation.
(c) Appeals. Any person dissatisfied with a ruling or decision of the Administrator which is made under the authority conferred by this chapter may appeal therefrom to the Board within thirty days from the announcement of such ruling or decision by the Administrator. The Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof.
(Ord. 371-68. Passed 2-28-68.)
The funds collected under the provisions of this chapter shall be applied for the following purposes:
(a) Such part thereof as is necessary to defray all costs of collecting the taxes levied by this chapter and the cost of administering and enforcing the provisions of this chapter shall first be paid.
(b) After providing for the allocation of funds set forth in subsection (a) hereof, 100 percent of the funds collected after April 1, 1978, shall be set aside and used for the purposes of meeting current expenses and other expenditures of the General Fund, and for such other purposes as may be determined by Council.
(Ord. 9-78. Passed 3-27-78.)
(a) Residents. When the taxable income of a resident of the City is subject to a municipal income tax in another municipality on the same income taxable under this chapter, such resident shall be allowed a credit of the amount of income tax paid on such taxable income to such other municipality, equal to one hundred percent (100%) of the amount charged by multiplying the lower of the tax rate of such other municipality or of the City by the taxable income earned or attributable to the municipality of employment or business activity. However, such credit shall not exceed one and one-half percent (1.50%) of the taxable income earned in or attributable to the municipality of employment or business activity. For purposes of this section, taxable income shall include the distributive share of net profits of a resident partner or owner of an unincorporated business activity.
(Ord. 22-94. Approved by Voters 5-3-94; Ord. 114-01. Approved by Voters 11-6-01; Res. R-27-07. Approved by Voters 11-6-07.)
(b) Nonresidents. When a nonresident of the City is subject to the tax imposed by this chapter and is also subject to tax on the same income in the municipality of his or her residence, he or she shall not be allowed any credit or claim of refund, nor will the City acknowledge or allow any claim for refund of any portion of such tax so levied.
(c) Filing for Credits. The credits provided for in subsection (a) hereof will not be allowed unless the same are claimed in a timely return or in a form acceptable to, and filed with, the Administrator. If a taxpayer fails, neglects or refuses to file such timely return or form, he or she shall not be entitled to such credit and shall be liable for the full amount of tax assessed by this chapter, together with such interest and penalties, both civil and criminal, as are prescribed in this chapter.
(Ord. 53-82. Passed 8-16-82.)
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