Except as otherwise provided in this chapter, there is hereby imposed an excise tax of one-half of one percent, up to a maximum of twenty dollars ($20.00) per sale of a motor vehicle at retail. This excise tax shall be in lieu of sales and use tax on sales of motor vehicles. For purposes of this section, "motor vehicle" and "dealer" shall have the definitions set forth in section 1-11-2 of this chapter.
A. Collection And Payment Of Excise Tax: A dealer who sells a motor vehicle shall collect from the purchaser, at the time of the sale, the tax imposed by this section. The collection of the tax imposed herein shall be a personal obligation of the dealer and the proceeds of such tax collected shall be thereafter paid over to the city on a monthly basis as such amounts are collected.
B. Authority Of Director; Investigatory Powers; Enforcement: Rules, procedures, and forms to implement the payment of tax imposed in this section shall be established by the director, and shall be made available to all persons who are or may be liable for the collection of the tax imposed by this section. Any amendments to such rules, procedures, and/or forms shall be sent by the director by first class mail to each person who has made payment to the city of such tax within the preceding twelve (12) months, such mailing to be directed to the name and address shown on the most recent return form.
C. Investigations: For the purpose of determining the correctness of any return or of determining whether any person should have made a return or paid taxes or for the purpose of collection of any such taxes hereunder, the director shall have power to examine, or cause to be examined, any books, papers, records, or memoranda, which may be relevant to making such determinations, whether such books, papers, records, or memoranda, are the property of or in the possession of such person or any other person. The director shall have power to require the attendance of any person having knowledge or information which may be relevant, to compel the production of books, papers, records, or memoranda by persons so required to attend, to take testimony on matters material to such determination, and to administer oaths or affirmations.
D. Late Payment: If any tax imposed by this chapter is not paid within the time specified for the payment or an extension thereof, there shall be added thereto a specific penalty equal to ten percent (10%) of the amount remaining unpaid. There shall be a minimum late payment penalty assessed of fifty dollars ($50.00) if penalties in the aggregate do not exceed that amount.
E. Late Filing: In case of any failure to make and file a return within the time prescribed by this chapter, unless it is shown that such failure is not due to wilful neglect, there shall be added to the tax, in addition to the penalty provided in subsection D of this section, a penalty of ten percent (10%) for each thirty (30) day period or fraction thereof during which such failure continues, not exceeding twenty five percent (25%) in the aggregate. There shall be a minimum penalty assessed of one hundred dollars ($100.00) if penalties in the aggregate do not exceed that amount. The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax, unless the tax has been paid before the discovery of the negligence; in which case, the amount so added shall be collected in the same manner as the tax.
F. Interest On Unpaid Tax: The amount of tax not timely paid, together with any penalty provided by this chapter, shall bear interest at the rate of 1.5 percent per month from the date on which such payment is due until the date that payment is made. Any interest and penalty shall be added to the tax and be collected as part thereof.
G. Legal Action: Any unpaid obligation of a dealer to the city under this section, including penalties and interest thereon, may be collected by legal action. The city may institute such legal action as it, in its sole discretion, may deem appropriate to cover the amount due plus interest, penalties, and the costs and disbursements of any action.
H. Violation: Any person or dealer who shall wilfully fail to make a return required by this chapter or who shall fail to remit the taxes collected or any penalty or interest imposed by this chapter after written demand for such payments, or who shall refuse to permit the city's authorized agents to examine the books, records, and papers under his or her control, or who shall wilfully make any incomplete, false, or fraudulent return shall be guilty of a misdemeanor. (Ord. 2006-20, 6-6-2006)