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On or before April 15 of the year following that for which such declaration or amended declaration was filed, an annual return shall be filed in accordance with the provisions of Section 181.06 hereof, and any balance which may be due the City of Brooklyn shall be paid therewith in accordance with the provisions of Section 181.07 hereof. Should April 15 fall on a Saturday, Sunday or legal holiday, the return shall be due the next business day. However, any taxpayer may file, on or before the last day of the first month of the year following that for which such declaration or amended declaration was filed, an annual return and pay any balance due at such time, in lieu of filing a declaration or amended declaration, and in lieu of paying the final quarterly installment based upon a declaration or amended declaration of estimated tax.
(Ord. 2008-34. Passed 4-28-08.)
If any amount of the tax imposed by this chapter, including all taxes withheld or required to be withheld by employers and all installments of estimated taxes required to be paid, is not paid on or before the last date prescribed for payment, interest in the amount of one percent (1%) per month or fraction thereof shall immediately become due on such amount.
(Ord. 2008-16. Passed 3-10-08.)
In addition to interest as provided in Section 181.08 hereof, penalties based on the unpaid tax are hereby imposed as follows:
(a) For failure to pay taxes due on or before the last date prescribed in this chapter for payment -- other than taxes withheld; two percent (2%) per month or fraction thereof or thirty-five dollars ($35.00), whichever is greater, not to exceed fifty percent (50%) of the amount of taxes not paid.
(b) For failure to remit taxes withheld from employees on or before the last date prescribed in this chapter for payment; four percent (4%) per month or fraction thereof, not to exceed fifty percent (50%) of the amount of taxes not remitted.
(c) If the sum of the amounts of quarterly installment payments made for the current tax year totals less than eighty (80%) of the amount of tax due for such year, as shown by the annual return, a penalty of twenty-five dollars ($25.00) shall be assessed; provided, however, that no such penalty shall be assessed if the amount of quarterly installment payments made for such current tax year is equal to or greater than amount of the tax due for the immediately preceding tax year.
(Ord. 2001-36. Passed 9-10-01.)
A penalty shall not be assessed on an additional tax assessment made by the Administrator when a return has been filed in good faith and the tax paid thereof within the time prescribed by the Administrator; and provided further, that, in the absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting from a federal audit, providing an amended return is filed and the additional tax is paid within three (3) months after a final determination of the federal tax liability.
(Ord. 2001-36. Passed 9-10-01.)
The Administrator shall have the authority to abate a penalty and/or interest for amounts of less than one hundred dollars ($100.00) for good cause shown. Upon recommendation of the Administrator the Board of Review may abate penalty and/or interest for amounts of one hundred dollars ($100.00) or more for good cause shown. The Board of Review additionally has the authority to:
(a) Abate penalty and/or interest upon an appeal from the refusal of the Administrator to abate a penalty and/or interest for an amount less than one hundred dollars ($100.00) for good cause shown;
(b) Or an appeal to the Board despite the Administrator’s decision not to recommend an abatement in the amount of one hundred dollars ($100.00) or more for good cause shown.
(Ord. 2007-39. Passed 10-9-07.)
(Ord. 2007-39. Passed 10-9-07.)
Any person who shall:
(a) Fail, neglect or refuse to make any return or declaration required by this chapter; or
(b) Make any incomplete, false or fraudulent return; or
(c) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter, or
(d) Fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the Administrator; or
(e) Refuse to permit the Administrator or any duly authorized agent or employee to examine his books, records, papers, and federal income tax returns relating to the income or net profits of a taxpayer; or
(f) Fail to appear before the Administrator and to produce his books, records, papers or federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Administrator; or
(g) Refuse to disclose to the Administrator any information with respect to the income or net profits of a taxpayer; or
(h) Fail to comply with the provisions of this chapter or any order or subpoena of the Administrator authorized hereby; or
(i) Give to an employer false information as to his true name, correct social security number and residence address, or fail to promptly notify an employer of any change in residence address and date thereof; or
(j) Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and City of Brooklyn tax withheld, or to knowingly give the Administrator false information; or
(k) Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter;
shall be guilty of a first degree misdemeanor and shall be fined not more than one thousand dollars ($1,000) or imprisoned not more than six (6) months or both, for each offense.
(Ord. 2001-36. Passed 9-10-01.)
The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return, return or declaration, from filing such form, or from paying the tax.
(Ord. 2001-36. Passed 9-10-01.)
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