(a) The Superintendent shall receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers, keep an accurate record thereof and report daily all moneys so received.
The Superintendent shall enforce payment of all taxes owed to the City, keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration and/or make any return, including taxes withheld, and show the dates and amounts of payments thereof.
(b) The Superintendent is hereby charged with the enforcement of the provisions of this chapter, and is hereby empowered, subject to the approval of Council by motion, to adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the administration and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns.
(c) In any case where a taxpayer or employer has failed to file a return or has filed a return which does not show the proper amount of tax due, the Superintendent may assess the amount of tax appearing to be due, together with interest and penalties thereon, if any, in the following manner:
(1) Provisions affecting taxpayers generally.
A. If the Superintendent determines that any taxpayer subject to the provisions of this chapter has a tax liability for which he or she has filed no return or has filed an incorrect return and has failed to pay the full amount of tax due, the Superintendent shall issue a proposed assessment showing the amount of tax due, together with any penalty and interest that may have accrued thereon.
1. Such proposed assessment shall be served upon the taxpayer in person or by mailing it to his or her last known address by regular mail.
2. A taxpayer may, within fifteen days after the date the proposed assessment was served or mailed, file a written protest with the Superintendent. Within fifteen days after receipt of the protest, the Superintendent shall give the protestant an opportunity to be heard, although the Superintendent may extend the date of hearing for good cause shown. After the hearing the Superintendent shall withdraw the assessment or he or she shall adjust or reaffirm the assessment, and it shall then become final. If no protest if filed as herein provided, such proposed assessment shall become final fifteen days after being served.
B. After a proposed assessment becomes final, notice of such final assessment shall be issued and shall be served in the same manner as a proposed assessment.
1. A taxpayer shall have thirty days after the date the final assessment was served or mailed within which to file written notice of appeal with the Board of Tax Appeals. Such written notice of appeal shall be filed in a sealed envelope plainly marked “Appeal to Board of Tax Appeals” and mailed or delivered to the Superintendent, who shall, within five days after receipt thereof, deliver such appeal to the Chairperson of the Board of Tax Appeals, or, if the Chairperson is not available, to the Vice- Chairperson.
2. The Board of Tax Appeals, upon receipt of a notice of appeal, shall, within fifteen days, notify the Superintendent thereof, who shall forward to the Board, within fifteen days, a certified transcript of all actions taken by him or her with respect to such final assessment. Such transcript shall be open to inspection by the appellant and his or her counsel.
3. Any taxpayer against whom a final assessment has been issued and who has filed a notice of appeal shall be granted a hearing by the Board of Tax Appeals. At such hearing the appellant and the Superintendent shall be given opportunity to present evidence relating to the final assessment. After the conclusion of such hearing, the Board of Tax Appeals shall affirm, reverse or modify the final assessment and shall furnish a copy of its decision with respect thereto to the appellant and the Superintendent. The appellant’s copy of the decision shall be served upon him or her in the same manner as herein provided for the serving of assessments.
C. When any taxpayer subject to the provisions of this chapter has filed a return indicating the amount of tax due and has failed to pay the tax to the Superintendent as required by this chapter, the Superintendent need not issue an assessment but may proceed under the provisions of Sections 880.14 and 880.15.
(2) Provisions affecting employers.
A. If the Superintendent determines that an employer subject to the provisions of this chapter has failed to file a return for tax withheld and has failed to pay to the Superintendent the full amount of such taxes, the Superintendent shall issue a proposed assessment showing the amount of tax due, together with any penalties and interest that may have accrued thereon, and the provisions of paragraphs (c)(1)A. and (c)(1)B. hereof shall then apply.
B. If the Superintendent determines that an employer subject to the provisions of this chapter has failed to withhold tax, the Superintendent shall issue a proposed assessment showing the tax due, together with any penalties and interest that may have accrued thereon, and the provisions of paragraphs (c)(1)A. and (c)(1)B. hereof shall then apply.
C. When an employer subject to the provisions of this chapter has filed a return indicating the amount of tax withheld and has failed to pay the tax to the Superintendent as required by this chapter, the Superintendent may proceed under the provisions of Sections 880.14 and 880.15 and need not issue an assessment as provided in paragraphs (c)(2)A. and (c)(2)B. hereof.
(d) Any taxpayer or employer who has not filed a notice of appeal to the Board of Tax Appeals from a final assessment issued against him or her shall pay the amount thereof within fifteen days after service of such final assessment. The amount of the final assessment may not be appealed.
Any taxpayer or employer who has filed a notice of appeal to the Board of Tax Appeals from a final assessment issued against him or her shall pay the amount determined to be due by the Board of Tax Appeals within fifteen days after service of his or her copy of the decision of the Board.
(e) The Superintendent shall have the authority, when requested by the taxpayer and for good cause shown, to extend the time of making and filing any return whenever he or she deems it necessary to do so, but not to exceed a period of six months, or one month beyond any extension requested of or granted by the Internal Revenue Service for the filing of the Federal Income Tax Return.
(f) When an application for deferred payment of tax due is filed by a taxpayer, the Superintendent may authorize partial payments of unpaid taxes when, in his or her judgment, the taxpayer is unable, due to hardship conditions, to pay the full amount of the tax when due, and when, in his or her judgment, such deferred payments are the best means of accomplishing the intent of this chapter. However, the Superintendent shall not authorize an extension of time for the payment of such taxes due for more than twelve months beyond the date of the filing of the application.
(g) The Superintendent shall have the authority to charge a fee for any payment made by check under this Chapter 880, which has been returned “unpaid” due to insufficient funds. Said fee shall be reasonably calculated in an amount necessary to cover the City’s expenses for processing and handling fees assessed to the City and for the check returned “unpaid” for insufficient funds. The Superintendent shall not charge this fee unless and until the amount of said fee is posted in writing and available to the public.
(Ord. 30-70. Passed 7-13-70; Ord. 9-04. Passed 7-19-04; Ord. 12-10. Passed 7-19-10.)