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(a) Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential, except for official purposes, or except in accordance with proper judicial order. Any person divulging such information in violation of this section, shall, upon conviction thereof, be deemed guilty of a first degree misdemeanor and shall be subject to a fine or penalty of not more than one thousand dollars ($1,000) or imprisoned for not more than six (6) months or both. Each disclosure shall constitute a separate offense.
(b) In addition to the above penalty, any employee of the City of Brooklyn who violates the provisions of this section relative to the disclosure of confidential information shall be guilty
of an offense punishable by immediate dismissal.
(Ord. 2001-36. Passed 9-10-01.)
The Administrator may and he is authorized hereby to enter into an agreement on behalf of the City of Brooklyn with any other municipal corporation for the purpose of administering the income tax laws of such other municipal corporation as its agent and of providing a central collection facility for the collection of the income tax on behalf of such other municipal corporation.
(Ord. 2001-36. Passed 9-10-01.)
A Board of Review, consisting of the Director of Finance, or a person designed by him, the Director of Law, or an Assistant Director of Law designated by him, and the Mayor, or a person designated by him, is hereby created. The Board shall select, each year for a one-year term, one of its members to serve as Chairman and one to serve as Secretary. A Majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and shall keep a record of its transactions. Any hearing by the Board may be conducted privately and the provisions of Section 181.128 hereof 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. 2001-36. Passed 9-10-01.)
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 the Board of Review 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 empowered to substitute alternate methods of allocation.
(Ord. 2001-36. Passed 9-10-01.)
Any person dissatisfied with any ruling or decision of the Administrator which is made under the authority conferred by this chapter may appeal therefrom to the Board of Review within thirty (30) days from the announcement of such ruling or decision by the Administrator and the Board shall, on hearing, have jurisdiction to affirm, reverse or modify any such ruling or decision, or any part thereof.
(Ord. 2001-36. Passed 9-10-01.)
If any sentence, clause, section or part of this chapter, or any tax against any individual or any of the several groups specified herein, is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this chapter. It is hereby declared to be the intention of the Council of the City of Brooklyn that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included herein. (Ord. 2001-36. Passed 9-10-01.)
(a) This chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of tax so levied hereunder and actions and proceedings for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue effective until all of said taxes levied in the aforesaid period are fully paid and any and all suits and prosecutions for the collection of said taxes or for the punishment of violations of this chapter shall have been fully terminated, subject to the limitations contained in Section 181.09, 181.091, 181.092, 181.084, 181.085 and 181.086 hereof.
(Ord. 2001-36. Passed 9-10-01.)