A. Every tax imposed upon employers measured by wages paid to employees and upon self-employed persons measured by net earnings from self-employment, and all increases, interest and penalties thereon shall become, from the time the liability is incurred, a personal debt due the city from the person or persons liable therefor.
B. If the Collector finds that the taxpayer designs to depart quickly from the state or to remove his or her property therefrom, or to do any other act tending to prejudice or to render wholly or partially ineffectual proceedings to collect the tax for any past quarter or the tax quarter then current, unless the proceedings be brought without delay, the Collector shall declare the current taxable period for the taxpayer immediately terminated and shall cause notice of the finding and declaration to be given the taxpayer. Simultaneously, the Collector, on the basis of the best information available to it, shall assess a tax for the terminated period and for the preceding tax quarter (if no return has been filed, whether or not the time otherwise allowed by law for filing the return and paying the tax has expired), and shall assess additional tax for any quarters open to assessment under provisions of the applicable law. The Collector shall give notice to the taxpayer of all taxes so assessed. The taxes shall thereupon become immediately due and payable as soon as the notice and findings are issued to the taxpayer or mailed to his or her last known address. In any proceeding in court brought to enforce payment of taxes made due and payable by virtue of the provisions of this section, the findings of the Collector, made as provided in this section, whether made after notice to the taxpayer or not, shall be for all purposes presumptive evidence of the taxpayer’s design, and the certificate of the Collector if the mailing or issuing of the notice and findings specified in this section is presumptive.
(Ord. 1081, passed 11-21-2001; Am. Ord. 1391, passed 12-4-2013)