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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)
(A) Any taxpayer (pursuant to this subchapter) who truly believes that he or she has made or permitted an overpayment of his or her liability for any restaurant tax required by this subchapter may apply for refund of said overpayment provided that he or she files an amended return, verified under oath and setting forth in detail the full explanation of the reason of the said claimed overpayment of his or her liability, within one year of the date of said overpayment is made or the date he or she said restaurant tax payment was due, whichever occurs first.
(B) If a refund has been properly claimed according to the provisions of division (A) above, then the city’s Director of Finance shall have the authority to honor and refund any such overpayment actually made above liability upon the restaurant tax required under this subchapter which he or she determines, within his or her sole discretion, was made through honest mistake or inadvertence.
(C) In no event shall any refund be made for any payment upon any restaurant tax unless the refund claim is submitted and filed in strict compliance with the foregoing provisions of this section upon such refund claim forms or amended return forms as hereafter shall be promulgated by the city’s Director of Finance from time to time.
(Prior Code, § 126.10) (Ord. 22-2007, passed 4-23-2007)
(A) (1) If the taxpayer liable for collecting the restaurant tax and filing a return fails to make a return, the city’s Director of Finance shall prepare an estimate of the amount of restaurant taxes due based on the best information available to them. The city’s Director of Finance may make investigations to assist in making the estimate. He or she may consider the volume of business done in the same type of business, and any other relevant maters.
(2) When the city’s Director of Finance estimates the restaurant taxes, the amount of interest and late charges provided by this subchapter shall be added to the taxes due. He or she shall notify the taxpayer of the amount due. Such notification shall be in writing and shall contain a brief description of the method and estimated figures used in arriving at the estimated tax. Any taxpayer may dispute the amount of the estimated tax by filing within 30 days of notification of the estimated taxes a return accompanied by payment of the entire balance due together with the interest and late charges due. Such return shall be processed like any late return, and shall establish the restaurant tax liability of the taxpayer in place of the estimated amount prepared by the city’s Director of Finance.
(3) However, the city’s Director of Finance may later determine that the amount shown in the return is insufficient so there is a deficiency, in the same manner as in the case of other returns.
(B) (1) If the city’s Director of Finance determines, by examining available evidence, that the amount of restaurant taxes paid over by the taxpayer is less than the amount required by this subchapter, he or she shall notify the taxpayer of the deficiency. The city’s Director of Finance may use any of the methods authorized in division (A) above to determine whether a deficiency exists and to determine the amount of such deficiency. He or she shall thereupon notify the taxpayer of the deficiency. Such notice shall be in writing and shall state not only the amount of the deficiency, but also the methods and estimates used in arriving at the amount of the deficiency
(2) If the taxpayer does not object in writing within 30 days of the date of receiving such notice, the taxpayer shall be deemed to have accepted the revised figures for the restaurant tax liability. If the taxpayer does file written objection within the time specified, the taxpayer shall pay the fees, together with penalties and interest, under protest and may thereupon pursue administrative and judicial remedies as provided by this subchapter and by state law to seek a refund.
(C) If the city’s Director of Finance finds that any taxpayer has overpaid, he or she shall notify them of overpayment and shall refund the amount of the overpayment to them.
(D) When the city’s Director of Finance notifies any taxpayer of any estimated amount due, alleged overpayment or refund, he or she shall include in the notice clear instructions on how, when and where the taxpayer may protect or appeal the decision.
(E) (1) If any taxpayer or any person, firm, association or corporation required by this subchapter to pay a restaurant tax or to file a return shall fail to file any return for any month, such failure to file shall constitute a continuing offense against the city and the city’s Director of Finance may proceed to estimate and collect the restaurant taxes at any time.
(2) In all other cases, no increases shall be made in the taxpayer’s restaurant tax liability unless the first notice of such increase is received by the taxpayer within three years of the time the return was first due.
(Prior Code, § 126.11) (Ord. 22-2007, passed 4-23-2007)
OUTDOOR CAFÉS
(A) (1) It shall be unlawful for any person or business to create, establish, operate, maintain or otherwise be engaged in the business of operating an outdoor café on city property in the downtown unless he or she shall hold a permit issued under the terms of this subchapter.
(2) Exceptions. During “special community events” recognized by the city, a listing of which shall be maintained in the office of the Mayor.
(B) Outdoor café encroachment permits shall only be issued to businesses properly licensed by the city, which wish to provide services to its patrons or to locate tables and chairs or other objects directly related to their business of food and refreshment service on the public property immediately adjacent to their business in the downtown area.
(Ord. 19-2015, passed 11-16-2015; Ord. 18-2023, passed 8-21-2023) Penalty, see § 121.99
(A) An application for an outdoor café encroachment permit shall be made to the Department of Planning and Development using an application form prepared by the city. Any such application filed to comply with the provisions of this subchapter shall provide the minimum information required by the application form and shall be signed by both the person or business that operates the food service business to which the permit would apply and the owner of the property in which the business is located if not the same. The application form shall provide the following additional information to the city:
(1) A copy of a valid city business license to operate a business establishment adjacent to the public property which is subject to the outdoor café operation;
(2) Proof of current liability insurance, issued by a company licensed to do business in the commonwealth, insuring the licensee and the city against all claims or liability for damage to property or for bodily injury including death, arising from the result, direct or indirect, of the use of the public property pursuant to the outdoor café encroachment permit, including liquor liability insurance coverage (with a minimum amount of $1,000,000). The insurance shall name the city as an additional insured and shall provide that the policy shall not terminate or be canceled prior to the stated expiration date without a 30-day advance written notice to the city by the insure. The policy shall provide coverage in the minimum amount of $1,000,000; however, the city may require a higher minimum amount at its reasonable discretion;
(3) A drawing of the proposed outdoor café encroachment seating area showing the locations and dimensions of the area, all proposed encroachments and publicly-owned benches, tables and other objects within the area. This information should include, but not be limited to, the width of the public right-of-way, public street name, width of the public sidewalk, information on the type and materials of the improvements (furniture and other fixtures) and other information deemed to be pertinent to review the request; and
(4) Proof of any required ABC license(s), Health Department permits and any/all other applicable permits for the lawful operation of the business.
(B) The applicant shall be notified within 30 days of filing a completed application form with the city of the approval or denial of the permit.
(Ord. 19-2015, passed 11-16-2015)
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