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(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.)
If any sentence, clause, section or part of this chapter, or any tax against any individual or any of the several groups specified in this chapter, is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such sentence, clause, section or part of this chapter, or only such tax, and shall not affect or impair any of the remaining sentences, clauses, sections or parts of this chapter, or any other tax. It is hereby declared to be the intention of Council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included in this chapter.
(Ord. 371-68. Passed 2-28-68.)
(a) This chapter shall continue effective insofar as the levy of taxes is concerned until revoked, and insofar as the collection of taxes levied by this chapter and the actions or proceedings for collecting any tax so levied or for enforcing any provision of this chapter are concerned, it shall continue effective until all of such taxes levied in the aforesaid period are fully paid and any and all suits and prosecutions for the collection of such taxes or for the punishment of violations of this chapter are fully terminated, subject to the limitations contained in Sections 880.24 through 880.26 and 880.35.
(Ord. 371-68. Passed 2-28-68.)
(a) In addition to interest as provided in Section 880.32, penalties based on the unpaid tax are hereby imposed as follows:
(1) For failure to pay taxes due, other than taxes withheld, ten percent per year, but not less than twenty-five dollars ($25.00);
(2) For failure to remit taxes withheld from employees, ten percent per month or fraction thereof, but the accumulated penalty shall not exceed fifty percent upon any unpaid balance and shall not be less than twenty-five dollars ($25.00).
(Ord. 78-80. Passed 11-24-80.)
(b) A penalty shall not be assessed on an additional tax assessment made by the Administrator when a return was filed in good faith and the tax paid thereon within the time prescribed by the Administrator. In the absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting from a Federal audit, provided that an amended return is filed and the additional tax is paid within three months after final determination of the Federal tax liability.
(Ord. 371-68. Passed 2-28-68.)
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