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(A) Any person who fails to file any return required within the afore stated time due to who fails to pay such restaurant tax when same shall become due, shall be charged a penalty of 5% of the amount of the unpaid restaurant tax for each month such return remains un-filed or tax unpaid, not exceeding a penalty of 25% in the aggregate.
(B) All restaurant taxes imposed by this subchapter which remain unpaid after they become due shall bear interest at the rate of 0.5% per month (or part thereof).
(C) Any person who shall fail, neglect or refuse to make any return or pay any tax due required by this subchapter, or to pay the city those so withheld under the terms of this subchapter, or any person who shall refuse to permit the city’s Director of Finance or any agent or employee designated by him or her in writing, to examine books, records and papers pertaining to information required under this subchapter, or who shall knowingly make any incomplete, false or fraudulent return, or who shall attempt to do anything whatsoever to avoid the full disclosure of the amount of gross receipts in order to avoid the payment of the whole or any part of the restaurant license tax, shall become liable to the city for such tax as well as the interest and penalty thereon, and shall in addition, be subject to a fine of not less than $50, or more than $500, or imprisonment for not less than 30 days, each day of non-filing constituting a separate offense. Such criminal penalties shall be in addition to the penalties imposed above.
(Prior Code, § 126.07) (Ord. 22-2007, passed 4-23-2007)
Any information, including returns, documents or payments made pursuant hereto and any other information gained by the city’s Director of Finance or any other official, agent or employee of the city as a result of any return, investigation, hearing or verification required or authorized by the ordinance shall be confidential; except, in accordance with proper judicial order, and any person or agent divulging such information shall, upon conviction, be subject to a fine of not less than $50, nor more than $500, or imprisonment not to exceed 30 days, or both, at the discretion of the court and, upon conviction, shall be dismissed from employment by the city; provided, however, such person may disclose to the Commissioner of the Revenue Cabinet of the state or his or her duly authorized agent, or the other Commissioner of Internal Revenue Service, or his or her duly authorized agent, all such information and extend the right to inspect any of the books and records of the city to said Commissioner of the Revenue Cabinet of the state and/or to said Commissioner of the Internal Revenue Service who must grant to the city the reciprocal right to obtain information from the files and records of the Internal Revenue Service and maintains the privileged character of the information so furnished to them.
(Prior Code, § 126.08) (Ord. 22-2007, passed 4-23-2007)
(A) The city’s Director of Finance, or any agent or employee designated by him or her in writing, shall have the following duties in connection with the restaurant tax:
(1) Keep accurate records of all returns and of all sums received for restaurant taxes. Such records shall contain the names and addresses of each taxpayer, and the dates and amounts of payments. He or she shall keep the original returns on file for a period of not less than three years after filing;
(2) Enforce the provisions of this subchapter, all in accordance with any policies set forth in any ordinance, municipal order or executive order;
(3) Prepare forms and instructions for the returns and payments required by this subchapter. All instructions shall be clear and shall be as short as possible;
(4) Examine returns. And for any returns appearing to be correct, made inquiries, investigations and adjustments in the amount of tax due; and
(5) Where necessary to determine accurate figures for determining the amount of tax due, examine books, records and information stored in computers of any taxpayer; provided that, each city officer or employee acting under this subchapter shall identify himself or herself and request the information desired. If the officer or employee is refused admission to any place of business or refused access to any records or computer memory, the city’s Director of Finance or employee shall leave the premises and shall seek an appropriate court order, with the assistance of the city attorney, to obtain access to the information needed.
(B) The city’s Director of Finance shall approve the form of all returns and written instructions prior to use by an agent or employee designated by him or her in writing.
(C) The city’s Director of Finance may prepare pamphlets for distribution to the public, clearly explaining the restaurant tax, returns and payments required.
(Prior Code, § 126.09) (Ord. 22-2007, passed 4-23-2007)
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