3-4-230 Failure to remit collected taxes penalty.

   A.   If a tax collector (1) knowingly collects any tax imposed by any tax ordinance, and (2) fails to remit the tax collected to the department before the department issues a notice of tax deficiency or notice of tax liability, then a penalty equal to 50 percent of the total tax collected and not remitted shall apply, unless the comptroller determines that such failure to remit collected taxes was due to reasonable cause.

   B.   This penalty may apply in addition to the failure to file penalty provided by Section 3-4-210 or, if the tax collector negligently or wilfully failed to remit the tax, this penalty may apply in addition to the negligence or wilfulness penalty provided by Section 3-4-220.

   C.   For any tax liability to which the failure to remit collected taxes penalty applies, the late penalties provided by Section 3-4-200 shall not apply.

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

3-4-240 Reasonable cause standards.

   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)

3-4-250 Nonsufficient funds check provision; invalid credit card payments.

   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)

3-4-260 Interest on nontax debt.

   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)

3-4-265 Voluntary disclosure.

   A.   The comptroller shall issue written guidelines setting forth the terms and conditions applicable to the department's voluntary disclosure program, which permits eligible taxpayers and tax collectors to self- assess and pay their outstanding tax liabilities and interest in exchange for the waiver of all penalties. The guidelines, which may be amended from time to time, may permit eligible taxpayers and tax collectors to pay interest at a rate less than the amount set forth in Section 3-4-190 of this chapter and to pay not more than those liabilities arising during the four-year period immediately prior to the date on which a taxpayer or tax collector applies to participate in the program.

   B.   The guidelines may prohibit any taxpayer or tax collector that has received a written notice of tax audit or tax investigation to participate in the voluntary disclosure program with respect to the tax or taxes identified in the notice. The terms and conditions of the program shall be approved by the corporation counsel and shall apply to all taxpayers and tax collectors.

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

ARTICLE V. ENFORCEMENT PROVISIONS (3-4-270 et seq.)