(a) Penalties and interest shall be imposed by the City Treasurer in the following instances:
(1) In case of taxpayers failing to file their returns when due, a civil penalty of twenty-five dollars ($25.00).
(2) In case of taxpayers failing to file a bona fide declaration of estimated tax when due, a civil penalty of twenty-five dollars ($25.00), unless any one of the following circumstances are met, in which event the civil penalty shall be waived:
A. If the taxpayer’s estimated liability is one hundred dollars ($100.00) or less;
B. If the taxpayer is filing his first estimate declaration;
C. If the taxpayer has remitted, pursuant to Section 181.07, an amount at least equal to one hundred percent (100%) of the taxpayer’s tax liability for the preceding year as shown on the return filed by the taxpayer for the preceding year.
D. If the taxpayer meets the definition of “handicapped” under State or Federal law and is employed in an area workshop shelter.
(3) All taxes imposed by this chapter and remaining unpaid after they become due shall bear interest at the rate of three percent (3%) per month, assessed on the first day of each month, unless any one of the following circumstances are met, in which event the interest penalty on unpaid estimate tax liability shall be waived:
A. For a taxpayer who fails to file and pay a bona fide declaration of estimated tax, his tax liability if after withholding credits is less than two hundred fifty dollars ($250.00);
B. If the taxpayer is filing his first estimate declaration;
C. If the taxpayer has remitted, pursuant to Section 181.07, an amount at least equal to one hundred percent (100%) of the taxpayer’s tax liability for the preceding year as shown on the return filed by the taxpayer for the preceding year.
D. If the taxpayer meets the definition of “handicapped” under State or Federal law and is employed in an area workshop shelter.
(4) In the case of employers who fail to withhold or remit the taxes withheld or taxes which should have been withheld from employees, the unpaid sum that is due the City shall bear interest at the rate of six percent (6%) per month if not received by the twentieth of the month on monthly withholding returns and if not received by the last day of the month on quarterly withholding returns.
(Ord. 275-2003. Passed 12-15-03.)
(b) Notwithstanding the imposition of the above penalties by the City Treasurer, any person who violates any of the requirements of this section, may, in addition to the above penalties, be subject to the criminal penalties contained in Section 181.12.
(c) No penalty shall be assessed on any additional tax assessment resulting from a Federal audit provided that the taxpayer filed an amended return and pays the additional tax within three months after final determination of the Federal tax liability, where the original return was filed in good faith and the tax due thereon was paid within the time prescribed in this section, and in the absence of fraud. (Ord. 252-82. Passed 10-27-82.)
(d) The City Treasurer may waive any penalty and interest for the late filing of any tax return or declaration of estimate of tax or late payment of any taxes or estimated payments required under this chapter when the return or payment being filed or submitted is, if mailed, postmarked by the United States Postal Service not later than one day following the due date of the return or payment.
(e) Any person upon whom a penalty has been imposed by the City Treasurer under this section may appeal the imposition of the penalty to the Board of Review, except as otherwise provided in this chapter.
(Ord. 77-91. Passed 4-29-91.)
(Ord. 77-91. Passed 4-29-91.)
(f) All delinquent accounts which the City places with an authorized third party agent, including but not limited to a law firm or collection agency, shall be assessed a collection fee, equal to the fee charged by the third party, as set forth in the third party’s contract with the City. The resulting balance due on the account shall be the principal balance due, plus interest penalties, late fees and/or other permissible fines or charges, and the collection fee. The assessment of the collection fee shall be made by the third party at the time the account is placed by the City with said thirty party. Additionally, any court costs incurred in relation to all delinquent accounts shall also be added to the total balance due.
(Ord. 28-2014. Passed 2-24-14.)
(Ord. 28-2014. Passed 2-24-14.)