The purpose of this section is to provide a mechanism, as prescribed by the West Virginia Code, §8-13-24 et seq., for the publication of a list of delinquent business and occupation taxes due the Town of Fayetteville, West Virginia, hereinafter “Town”.
(a) There shall be prepared a list of delinquent business and occupation taxes due the Town, which said taxes have been delinquent for at least four (4) consecutive quarters, on a semi-annual basis for publication as hereinafter directed.
(b) It shall be the responsibility of the Town of Fayetteville to conducting and oversee the publication of the list of delinquent business and occupation taxes, which have been delinquent for at least four (4) consecutive quarters.
(c) The publication of the List of Delinquent Business and Occupation Taxes shall be published in the Fayette Tribune as a Class 1-0 legal advertisement during March and September of each year, beginning September 2016. The list shall also be posted at the front door of Town Hall and on the Town of Fayetteville’s web site.
(d) The Town of Fayetteville shall adopt policies and procedures designed to verify each delinquent taxpayer and the amount of the delinquent taxes prior to publication, which policies and procedures shall be filed with the Recorder of the Town and shall be maintained in the Code of Ordinances and indexed therein.
(e) Prior to the publication of such list, each delinquent taxpayer shall be given thirty (30) days written notice that his, her or its name is on the list to be published unless the delinquent taxes are paid prior to the date upon which the name can be deleted by the newspaper from the publication.
(f) The delinquent taxes shall be listed with the names of the Delinquent Taxpayers in alphabetical order in the newspaper publication and shall include the years in which the delinquency arises.
(g) The following oath shall be administered by a notary public or the Town Recorder prior to the publication of the List of Delinquent Business and Occupation Taxes and shall be affixed to the List of Delinquent Business and Occupation Taxes.
“I, , (title) of the Town of Fayetteville, West Virginia, do swear, to the best of my knowledge and belief, that the foregoing list of delinquent business and occupation taxes to be published on , is complete and accurate, and, as of the date of this oath, I have not received any payment from any of the entities listed for the delinquent amounts included in the list”.
TOWN
763.99 BUSINESS AND TAXATION CODE 42
Taken, sworn to and subscribed before me Town Recorder for the Town of Fayetteville, West Virginia, or by , a Notary Public in and for the County of Fayette, State of West Virginia, on this day of , .
(Official administering Oath)
(h) The cost of the publication shall be prorated among the list of delinquent taxpayers and each taxpayer shall be assessed a fee of , to cover the cost of preparing and posting the said list, all of which shall be added to the amount of taxes due to the Town.
(i) The Town of Fayetteville shall present the list of delinquent business and occupation taxes to the Town Council at its first regular meeting following the publication.
The Town of Fayetteville shall retain a copy of each List of Delinquent Business and Occupation Taxes published and a copy of the publication for a period of three (3) years following said publication. (Ord. 2016-8. Passed 7-7-16.)