(a) As used in this section, “claim” means a claim for an amount payable to the City of Brook Park that arises pursuant to the municipal income tax imposed in accordance with this Part 18.
(b) The Tax Director may do either of the following if such action is in the best interests of the City of Brook Park;
(1) Compromise a claim;
(2) Extend for a reasonable period the time for payment of a claim by agreeing to accept monthly or other periodic payments, upon such terms and conditions as the Tax Director may require.
(c) The Tax Director's rejection of a compromise or payment plan proposed by a person with respect to a claim is not appealable.
(d) A compromise or payment plan with respect to a claim shall be binding upon and shall operate to the benefit of only the parties to the compromise or agreement, and does not extinguish or otherwise affect the liability of any other person.
(e) (1) A compromise or payment plan with respect to a claim shall be void if the taxpayer defaults under the compromise or agreement or if the compromise or agreement was obtained by fraud or by misrepresentation of a material fact. Any amount that was due before the compromise or agreement and that is unpaid shall remain due, and any penalties or interest that would have accrued in the absence of the compromise or agreement shall continue to accrue and be due.
(2) The Tax Director shall have sole discretion to determine whether or not penalty, interest, charges or applicable fees will be assessed through the duration of any compromise or payment plan.
(f) The Tax Director may require that the taxpayer provide detailed financial documentation and information, in order to determine whether or not a payment-over-time agreement will be authorized. The taxpayer's failure to provide the necessary and required information by the Tax Director shall preclude consideration of a payment plan.
(Ord. 9984-2015. Passed 12-15-15; Ord. 11375-2023. Passed 12-12-23.)