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.)

3-4-270 Officer and employee liability.

   A.   Any officer or employee of any taxpayer or tax collector who controls, supervises, or is responsible for filing tax returns or remittance returns or who is responsible for paying or remitting any tax imposed by any tax ordinance, and who wilfully fails to file any applicable return or wilfully fails to pay or remit any applicable tax, interest or penalty shall be personally liable for all such amounts due and owing. For the purposes of this subsection, "officer or employee of any taxpayer or tax collector" includes a partner of a partnership, a manager or member of a limited liability corporation, and a member of a registered limited liability partnership.

   B.   The personal liability of any person described in subsection A. of this section shall survive the dissolution of the taxpayer or tax collector. No notice of tax determination and assessment shall be issued to, and no collection action shall be commenced against, an officer or employee pursuant to this section more than three years after the conclusion of all administrative and judicial proceedings relating to any assessment issued to the taxpayer or tax collector which constitutes the basis of such officer's or employee's liability or, if no such proceedings are commenced, then three years after the date on which the assessment issued to the taxpayer or tax collector becomes final.

(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 5-12-99, p. 106; Amend Coun. J. 12-15-99, p. 21529, § 8)

3-4-280 Tax collector funds as debt to city.

   Any tax required to be collected by any tax collector pursuant to any tax ordinance and any tax in fact collected by a tax collector shall be collected in trust for the city and shall constitute a debt owed by the tax collector to the city.

(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 12-15-99, p. 21529, § 8; Amend Coun. J. 11-13-07, p. 14999, Art. I, § 7)

3-4-290 Reserved.

Editor's note – Coun. J. 4-29-98, p. 66564, § 2, repealed § 3-4-290, which pertained to suit to enforce payment.