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Any rule or regulation promulgated under this chapter or under any tax ordinance shall be published in one or more newspapers of general circulation in the city no fewer than 10 days and no more than 30 days prior to its effective date.
(Added Coun. J. 11-14-91, p. 7458)
A. Unless otherwise provided, whenever the department or the comptroller is required to give notice under this chapter, or under any tax ordinance, notice may be given by: (1) first class, express or priority mail, registered or certified mail (with or without return receipt requested), or overnight carrier any of which shall be addressed to the person concerned at the person's last known address or, if the person is not a natural individual, addressed to the person concerned at the address identified as the address of the person's registered agent, officer, partner or other agent or (2) personal service on the person, or if the person is not a natural individual, on the person's registered agent, officer, partner or other agent.
B. Unless otherwise provided, whenever notice is required to be given, it shall be given not less than seven calendar days prior to the day fixed for any hearing or the doing of any act by comptroller, the department, or any agent or employee of the department.
C. Any person who is entitled to notice under this chapter, or under any tax ordinance, who, after due diligence, cannot be located by the department shall be deemed to appoint the city clerk as his or her agent for the service of notice or process in any matter arising under this chapter or under any tax ordinance. Notice or process shall be served by the department on the city clerk by leaving at the office of the city clerk, at least 15 days prior to the event specified in the notice, a true and certified copy thereof, and by sending to the person by registered or certified mail, postage prepaid, a like and true certified copy, with an endorsement thereon of service on the city clerk, addressed to the person's last known address. Service of notice or process in this manner shall have the same force and validity as if served on the person personally.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 7-10-96, p. 24982; Amend Coun. J. 4-29-98, p. 66564; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
Unless otherwise provided, any notice, payment, remittance or other filing required to be made with the department under this ordinance, or under any tax ordinance, shall be considered late unless it is either: (1) physically received by the department on or before the due date, or (2) received in an envelope or wrapper displaying a valid, readable United States mail postmark dated on or before the due date, properly addressed to the department, with adequate postage prepaid.
(Added Coun. J. 11-14-91, p. 7458)
The time within which any act provided by this chapter, or any tax ordinance, is to be done shall be computed by excluding the first day and including the last, unless the last day is a Saturday, Sunday or holiday as fixed in any ordinance now or hereafter in force in the city. In such cases, the Saturday, Sunday or holiday shall be excluded. If the next day succeeding a Saturday, Sunday or holiday is also a Saturday, Sunday or holiday, then the next succeeding day similarly shall be excluded.
(Added Coun. J. 11-14-91, p. 7458)
A. (1) All information that the department or the department of administrative hearings receives from returns or reports from any investigation, or from any hearing conducted under this chapter, or under any tax ordinance, shall be confidential and shall be used for official purposes only.
(2) Any person who divulges confidential information in any manner and for any purpose, except in accordance with a proper judicial order, or as otherwise provided by law, shall be subject to a term of incarceration not to exceed six months or a fine not to exceed $500.00 or both.
B. Nothing in this chapter shall prevent the comptroller from publishing or making available to the public the names and addresses of persons filing returns or reports under this chapter, or under any tax ordinance, or from publishing or making available reasonable statistics concerning the operation of a tax by grouping the contents of returns so that the information in any individual return is not disclosed.
C. Nothing in this chapter shall prevent the comptroller from furnishing to the United States government, to the government of any state or to any federal or state officer or agency, for exclusively official purposes, information received by the department in administering this chapter or any tax ordinance; provided, however, that the other government or governmental officer or agency agrees to furnish tax information requested by the department.
D. (1) Furnishing information to a seller or purchaser under Section 3-4-140 of this chapter is an official purpose within the meaning of this section:
(2) Furnishing returns, reports or information to the city's auditor, or his or her authorized agent, or to the city council finance committee, as provided by Section 3-4-350 of this chapter, are official purposes within the meaning of this section.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 7-10-96, p. 24982; Amend Coun. J. 11-12-97, p. 56813; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
A. For all periods before December 31, 1999, any payment or remittance received for a tax period will be applied first to penalties for the period, then to interest due for the period, and then to the tax due for the period.
B. For all periods after December 31, 1999, any payment or remittance received for a tax period will be applied first to the interest due for the period, then to the tax due for the period and then to the penalties for the period.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 5-12-99, p. 106; Amend Coun. J. 3-31-04, p. 20916, § 3.4)
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