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In addition to all other rights, duties and responsibilities imposed by this Code, the department shall have the following duties and responsibilities:
A. The department shall furnish a written statement of rights to every taxpayer or tax collector that is issued a notice of tax assessment and determination, a tax bill, or a denial of a claim for credit or refund, or that requests a copy of such a written statement of rights. The statement shall describe in summary form the rights of taxpayers and tax collectors, and the obligations of the department, with respect to the administration, enforcement and collection of city taxes.
B. The department shall provide a brief written explanation of all tax liabilities and penalties on or with every tax notice issued.
C. The department shall not cancel any payment agreement unless the taxpayer or tax collector fails to comply with the material terms of the agreement, such as failing to pay any amount due, and fails to cure any breach of the agreement within the time permitted by the agreement or by the department.
D. Except in judicial proceedings, the department shall place any seized taxpayer or tax collector bank accounts in escrow with the bank for 20 calendar days immediately following the seizure to permit the taxpayer or tax collector to correct any department error.
E. In coordination with the Office of Budget and Management, the department shall publish monthly a report of all corporate fund revenue collected for the current fiscal year. Such monthly report shall include: (i) the total collections for each revenue category during the preceding month and the current fiscal year to date; (ii) the variance between expected and actual revenues pursuant to the applicable annual budget; and (iii) the total collections for the corresponding month in the preceding year and preceding year to date by revenue category. The department shall publish each monthly report required under this section at a prominent location on its website no later than the last day of each month.
F. The department shall publish at a prominent location on its website a current list of taxes and whether such taxes are remitted on a monthly, quarterly, or annual basis.
(Added Coun. J. 5-12-99, p. 106; Amend Coun. J. 4-21-21, p. 29449, § 1)