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§ 35.160 AUDIT PROCEDURE.
   (A)   Any request for proposed audit pursuant to any local administered tax shall comply with the notice requirements of this subchapter.
   (B)   Each notice of audit shall contain the following information:
      (1)   The tax;
      (2)   The time period of the audit; and
      (3)   A brief description of the books and records to be made available for the auditor.
   (C)   Any audit shall be conducted during normal business hours and if the date and time selected by the local tax administrator is not agreeable to the taxpayer, another date and time may be requested by the taxpayer within 30 days after the originally designated audit and during normal business hours.
   (D)   The taxpayer may request an extension of time to have an audit conducted. The audit shall be conducted not less than 7 days nor more than 30 days from the date the notice is given, unless the taxpayer and the local tax administrator agreed to some other convenient time. In the event taxpayer is unable to comply with the audit on the date in question, the taxpayer may request another date within the 30 days, approved in writing, that is convenient to the taxpayer and the local tax administrator.
   (E)   Every taxpayer shall keep accurate books and records of the taxpayer’s business or activities, including original source documents and books of entry denoting the transactions which had given rise or may have given rise to any tax liability, exemption or deduction. All books shall be kept in the English language and shall be subject to and available for inspection by the village.
   (F)   It is the duty and responsibility of every taxpayer to make available its books and records for inspection by the village. If the taxpayer or tax collector fails to provide the documents necessary for audit within the time provided, the local tax administrator may issue a tax determination and assessment based on the tax administrator’s determination of the best estimate of the taxpayer’s tax liability.
   (G)   If an audit determines there has been an overpayment of a locally imposed and administered tax as a result of the audit, written notice of the amount of overpayment shall be given to the taxpayer within 30 days of the village’s determination of the amount of overpayment.
   (H)   In the event a tax payment was submitted to the incorrect local governmental entity the local tax administrator shall notify the local governmental entity imposing such tax.
(Ord. 2000-20, passed 12-20-00)
§ 35.161 APPEAL.
   (A)   The local tax administrator shall send written notice to a taxpayer upon the local tax administrator’s issuance of a protestable notice of tax due, a bill, a claim denial or a notice of claim reduction regarding any tax. The notice shall include the following information:
      (1)   The reason for the assessment;
      (2)   The amount of the tax liability proposed;
      (3)   The procedure for appealing the assessment; and
      (4)   The obligations of the village during the audit, appeal, refund and collection process.
   (B)   A taxpayer who receives written notice from the local tax administrator of a determination of tax due or assessment may file with the local tax administrator a written protest and petition for hearing, setting forth the basis of the taxpayer’s request for a hearing. The written protest and petition for hearing must be filed with the local tax administrator within 45 days of receipt of the written notice of the tax determination and assessment.
   (C)   If a timely written notice and petition for hearing is filed, the local tax administrator shall fix the time and place for hearing and shall give written notice to the taxpayer. The hearing shall be scheduled for a date within 14 days of receipt of the written protest and petition for hearing unless the taxpayer requests a later date convenient to all parties.
   (D)   If a written protest and petition for hearing is not filed within the 45-day period, the tax determination, audit or assessment shall become a final bill due and owing without further notice.
   (E)   Upon the showing of reasonable cause by the taxpayer and the full payment of the contested tax liability along with interest accrued as of the due date of the tax, the local tax administrator may reopen or extend the time for filing a written protest and petition for hearing. In no event shall the time for filing a written protest and petition for hearing be reopened or extended for more than 90 days after the expiration of the 45-day period.
(Ord. 2000-20, passed 12-20-00)
§ 35.162 HEARING.
   (A)   Whenever a taxpayer or a tax collector has filed a timely written protest and petition for hearing under § 35.161, the local tax administrator shall conduct a hearing regarding any appeal.
   (B)   No continuances shall be granted except in cases where a continuance is absolutely necessary to protect the rights of the taxpayer. Lack of preparation shall not be grounds for a continuance. Any continuance granted shall not exceed 14 days.
   (C)   At the hearing the local tax administrator shall preside and shall hear testimony and accept any evidence relevant to the tax determination, audit or assessment. The strict rules of evidence applicable to judicial proceedings shall not apply.
   (D)   At the conclusion of the hearing, the local tax administrator shall make a written determination on the basis of the evidence presented at the hearing. The taxpayer or tax collector shall be provided with a copy of the written decision.
(Ord. 2000-20, passed 12-20-00)
§ 35.163 INTEREST AND PENALTIES.
   (A)   Payment due. In the event a determination has been made that a tax is due and owing, through audit, assessment or other bill sent, the tax must be paid within the time frame otherwise indicated.
   (B)   Interest. The village provides for the amount of interest to be assessed on a late payment, underpayment or nonpayment of the tax to be 12% per annum based on a year of 365 days and the number of days elapsed.
   (C)   Late filing and payment penalties. If a tax return is not filed within the time and manner provided by the controlling tax ordinance, a late filing penalty of 5% of the amount of tax required to be shown as due on a return shall be imposed and a late payment penalty of 5% of the tax due shall be imposed. If no return is filed within the time or manner provided by the controlling tax ordinance and prior to the village issuing a notice of tax delinquency or notice of tax liability, then a failure to file penalty shall be assessed equal to 25% of the total tax due for the applicable reporting period for which the return was required to be filed. A late filing or payment penalty shall not apply if a failure to file penalty is imposed by the controlling ordinance.
(Ord. 2000-20, passed 12-20-00)
§ 35.164 ABATEMENT.
   The local tax administrator shall have the authority to waive or abate any late filing penalty, late payment penalty or failure to file penalty if the local tax administrator shall determine reasonable cause exists for delay or failure to make a filing.
(Ord. 2000-20, passed 12-20-00)
§ 35.165 INSTALLMENT CONTRACTS.
   The village may enter into an installment contract with the taxpayer for the payment of taxes under the controlling tax ordinance. The local tax administrator may not cancel any installment contract so entered unless the taxpayer fails to pay any amount due and owing. Upon written notice by the local tax administrator that the payment is 30 days delinquent, the taxpayer shall have 14 working days to cure any delinquency. If the taxpayer fails to cure the delinquency within the 14-day period or fails to demonstrate good faith in restructuring the installment contract with the local administrator, the installment contract shall be canceled without further notice to the taxpayer.
(Ord. 2000-20, passed 12-20-00)
§ 35.166 STATUTE OF LIMITATIONS.
   (A)   The village, through the local tax administrator, shall review all tax returns in a prompt and timely manner and inform taxpayers of any amounts due and owing. The taxpayer shall have 45 days after receiving notice of the reviewed tax returns to make any request for refund or provide any tax still due and owing.
   (B)   No determination of tax due and owing may be issued more than four years maximum after the end of the calendar year for which the return for the applicable period was filed or for the calendar year in which the return for the applicable period was due, whichever occurs later.
   (C)   If any tax return is not filed or if during any four year period for which a notice of tax determination or assessment may be issued by the village, the tax paid was less than 75% of the tax due, the statute of limitations shall be six years maximum after the end of the calendar year in which return for the applicable period was due or end of the calendar year in which the return for the applicable period was filed.
   (D)   No statute of limitations shall not apply if a fraudulent tax return was filed by the taxpayer.
(Ord. 2000-20, passed 12-20-00)
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