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The comptroller may promulgate standards for determining reasonable cause. If the comptroller does not promulgate such standards, then the reasonable cause determination shall be made by applying the reasonable cause criteria of the United States Internal Revenue Service, as these standards may be amended.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
A. If payment or remittance of any tax is made either: (1) by check and if the financial institution on which the check is drawn refuses to honor the check, or (2) by credit card and as a result of the card being canceled or the charge being placed in dispute or otherwise the amount is uncollectible, then it shall be treated as if no tax payment or remittance was made and a nonsufficient funds check processing fee, or a credit card nonpayment fee, in an amount provided by rule shall apply. This fee shall be in addition to any fine, penalties or interest provided by this chapter or any tax ordinance.
B. If payment of any nontax debt is made either: (1) by check and if the financial institution on which the check is drawn refuses to honor the check, or (2) by credit card and as a result of the card being canceled or the charge being placed in dispute or otherwise the amount is uncollectible, then a nonsufficient funds check processing fee, or a credit card nonpayment fee, in an amount provided by rule shall apply. This fee shall be in addition to any fine, penalties or interest provided by this chapter or other applicable ordinance.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 12-12-01, p. 75777, § 1.2)
A. Unless otherwise provided by ordinance, for any nontax debt an interest charge of one and one- quarter percent per month, or fraction thereof, shall apply from the time the period granted for payment expired until the sum due is received; provided, however, that for all periods after December 31, 1999, an interest charge of one percent per month, or fraction thereof, shall apply.
B. The interest provided for in this section shall be in addition to any fine or penalty provided by ordinance.
C. Unless otherwise provided by ordinance, the period for payment of any inspectional fee shall expire six months after the date of the inspection and the period for payment of any emergency medical service charge shall expire three months after the city sends its first request for payment.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 5-12-99, p. 106; Amend Coun. J. 3-31-04, p. 20916, § 3.7)
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