§ 36.01 COSTS FOR COLLECTING DELINQUENT AMOUNTS DUE MUNICIPALITY.

   If any person responsible for paying or remitting any municipal tax, fee or other charge fails to timely pay and remit amounts due the municipality, such person shall be liable and shall pay to the municipality all reasonable costs and amounts incurred by the municipality in collecting the delinquent amounts. The municipal official responsible for collecting the tax, fee or charge is authorized to collect such costs and amounts in the same manner as the tax, fee or charge. Without limiting the generality of the foregoing, reasonable costs and amounts for which a delinquent person shall be liable include, but are not limited to, filing and recording fees, release fees, court costs, bad check charges, postage, copy charges, court reporter charges, search costs and similar items incurred by the municipality reasonably attributable to the delinquency as determined by the responsible municipal official. (Alternative: the responsible municipal official may waive collection of all or any party of such costs for good cause shown.)

(Ord. 065, passed 10-18-2007) Penalty, see § 36.99

PUBLICATION OR DISCLOSURE OF DELINQUENT FEE INFORMATION

§ 36.15 PURPOSE AND INTENT.

   The Treasurer of the city collects fees. It is a goal of the office of the Treasurer to achieve the effective collection of current and delinquent fees while providing quality customer service. This policy provides procedures for collecting delinquent municipal fee accounts by publishing or disclosing delinquent account information to aid in the collection of fees enacted by city ordinance, authorized by W.Va. Code § 8-13-13 and any other operative laws of the state.

(Ord. 066, passed 9-20-2007)

§ 36.16 PUBLICATION PROCEDURES.

   (A)   The Treasurer of the city may, from time to time in his or her discretion, prepare one or more lists of those certain service fee accounts for the previous period(s) which are reflected as delinquent in the city’s records and to be included for publication, which list shall be published as a Class I legal advertisement in compliance with W.Va. Code §§ 59-3-1 et seq., and the publication area for such publication shall be the county.

   (B)   The delinquent account information published or disclosed pursuant to this policy may show the name of any person(s) associated with the delinquent account, including business name and owners thereof (if applicable), address of, and the amount or amounts due from each delinquent account in the aggregate or by period. The published list shall display the applicable period(s) to which the delinquency relates. The list may be presented in any sequence, format or grouping the Treasurer may determine and may omit accounts with de minimus delinquencies.

   (C)   The Treasurer, after ascertaining which accounts are delinquent, shall, at least ten days prior to publication or release of a list, send notice to the last known name and address on record with the city associated with the account. The notice shall identify the delinquent account and/or responsible person(s) of last record, the applicable period(s) covered, aggregate amount due and the procedures for settling the account. Any account that is delinquent may be removed from the delinquent list prior to publication or release by paying the city the full amount of fees and all related costs owed by such account before the list is delivered for publication or release. Notwithstanding anything to the contrary herein, a regular fee billing statement showing that an account is more than 60 days overdue shall satisfy the notice requirement of this division (C).

   (D)   The Treasurer, prior to the delivering a delinquent list to the newspaper or otherwise releasing such list, shall review the same and be satisfied that the list is correct.

(Ord. 066, passed 9-20-2007)

§ 36.17 EFFECT OF IRREGULARITY AS TO DELINQUENT LOANS.

   No irregularity, error, omission or mistake in respect to anything provided by this policy to be done concerning the delinquent lists shall invalidate any fee administered by the city. No irregularity, error, omission or mistake shall invalidate any collection or enforcement procedures used by the city with respect to any delinquent account. Nor shall any person be allowed to enjoin or otherwise question the validity of any subsequent step in the collection and enforcement procedures by reason of any irregularity, error, omission or mistake. Any action by the Treasurer in good faith reliance on this policy shall relieve the Treasurer and the city from any claim by any person aggrieved by any publication or disclosure hereunder. The Treasurer may, without any investigation or inquiry, rely upon the city’s existing and future regular procedures and systems, including computerized collection systems, in determining the name(s), amounts, periods and nature of purported delinquent accounts for purposes of this policy.

(Ord. 066, passed 9-20-2007)

§ 36.18 EFFECT ON OTHER COLLECTION METHODS.

   The promulgation of this policy does not in any way limit the city from utilizing other methods of collection, including without limitation, administrative or judicial actions, liens, boot/tow orders, cease and desist orders, payment plans, collection agencies and credit bureaus and all other methods permitted by law.

(Ord. 066, passed 9-20-2007)

PUBLIC UTILITY SERVICE TAX

§ 36.30 DEFINITIONS.

   For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.

   PUBLIC UTILITY SERVICE. Any service or tangible personal property purchased within this city from a seller, as hereinafter in this section defined, namely: telephone service; electric service; gas service, including bottled or liquid gas, if the seller thereof is classified as a public utility subject to the jurisdiction of the State Public Service Commission; water service and sanitary sewer service if purchased, used or consumed within the corporate limits of this city.

   PURCHASER. Any person who purchases, uses or consumes a public utility service.

   SELLER. Any person, whether a public service corporation, a municipality or private corporation, classified as a public utility and subject to the jurisdiction of the State Public Service Commission, who sells, furnishes or supplies a public utility service.

   USER. The owner or tenant of private residential property or the owner or tenant of property used for commercial or industrial purposes, and every combination thereof, of every kind.

(1991 Code, § 15-1) (Ord. passed 5-3-1971)