3-4-151 Additional duties of the department.

   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)

3-4-152 Problems resolution.

   The comptroller shall establish a problems resolution committee within the staff of the department, which shall have as its primary purpose the resolution of complex administrative or processing problems concerning taxes, expediting of matters when unreasonable delays have occurred, ensuring that taxpayer rights are protected in the administration of the tax laws and giving of priority treatment to time- sensitive inquiries or cases of a truly urgent nature. The committee shall consider matters referred to it by the comptroller in his or her sole discretion, either at the request of a taxpayer or otherwise as the comptroller may determine. Any communication, recommendation, action or decision of the comptroller or committee regarding the problems resolution process shall be confidential and shall be within the sole discretion of the comptroller or committee.

(Added Coun. J. 5-12-99, p. 106; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

3-4-153 Financial hardship.

   The comptroller shall establish a financial hardship committee within the staff of the department to consider written applications for abatement of tax liabilities that have been assessed by the comptroller, including related interest and penalties, in cases involving a demonstrated uncertainty as to collectability of the assessment within a reasonable period of time. The committee shall make recommendations to the comptroller. The comptroller shall deny any application where it is determined that the applicant has committed fraud or has otherwise failed to make good faith efforts to comply with the city's tax laws. Pursuant to Section 3-4-150 of the Municipal Code, any reduction of liability shall be subject to approval by the corporation counsel. Any communication, recommendation, action or decision of the comptroller or committee regarding the financial hardship process shall be confidential and shall be within the sole discretion of the comptroller or committee.

(Added Coun. J. 5-12-99, p. 106; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

3-4-160 Power to issue tax determination and assessment.

   The comptroller may determine and assess the amount of any tax due and unpaid, together with applicable interest and penalties, if it appears that:

   A.   A person has violated any provision of this chapter, or any tax ordinance, or any rule or regulation promulgated under this chapter or any tax ordinance; or

   B.   The amount of any tax payment or remittance is incorrect because it does not include all taxes due and owing; or

   C.   Delay will jeopardize the collection of any accrued taxes that are not yet due or payable, and the comptroller declares these taxes to be immediately due and payable; or

   D.   A final assessment has been issued which did not include all taxes, interest and penalties payable for the periods involved; or

   E.   Any person by reason of any act or omission, or by operation of law, has become liable for the payment of any taxes, interest or penalties not originally incurred by that person.

   The comptroller shall serve written notice of any tax determination and assessment on the person to whom it is issued, demanding payment of all sums due and owing.

(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 7-10-96, p. 24982, § 11; Amend Coun. J. 11-8-12, p. 38872, § 30)

ARTICLE III. DUTIES OF THE TAXPAYER AND TAX COLLECTOR (3-4-170 et seq.)

3-4-170 Maintaining books and records.

   Every taxpayer and tax collector shall keep accurate books and records of its business or activity, including original source documents and books of entry denoting the transactions that gave rise, or may have given rise, to any tax liability, exemption or deduction. All such books and records shall be kept in the English language and, at all times during business hours of the day, shall be subject to and available for inspection by the department.

(Added Coun. J. 11-14-91, p. 7458)

3-4-180 Duty to produce documents.

   A.   If, during an audit or investigation, any taxpayer or tax collector fails to make its books and records available for inspection by the department, then the comptroller may serve written notice by United States registered or certified mail or by personal service on the person being audited or investigated to produce the requested documents within 45 days from the date the notice is received. The comptroller may extend the 45-day time limit.

   B.   If the taxpayer or tax collector fails to provide the documents requested in subsection A of this section within the time so provided, then (1) the comptroller may issue a tax determination and assessment based on the best estimate of the person's tax liability, or (2) the comptroller may issue a subpoena requiring the attendance of any person having personal knowledge of any relevant facts and may issue subpoenas duces tecum for the production of books, records, papers or memoranda. In addition, the comptroller may issue a citation for each day beyond the 45-day time limit, or extension thereof, that the documents are not tendered and may request the city's corporation counsel to bring, or cause to be brought, an action to impose fines for disobeying or refusing to comply with a request made under this section. Fines shall be as provided for in Section 3-4-310 of this chapter.

(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)