(a) The Tax Administrator is authorized to arrange for the payment of unpaid taxes on a payment plan of no less than Twenty-five dollars ($25.00) per month and not to exceed a twelve- month period of time. All late fees, penalties and interest will be assessed and payable upon completion of the payment plan. The authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him under this chapter.
(b) If, as a result of investigation conducted by the Tax Administrator, a return is found to be incorrect, the Tax Administrator is authorized to assess and collect any underpayment of tax withheld at the source or any underpayment of tax owing by any taxpayer with respect to earnings or net profits or both. If no return has been filed and a tax is found to be owing, the tax actually owing may be assessed and collected with or without the formality of obtaining a delinquent return from the employer or taxpayer.
(c) Should it be disclosed, either as a result of an investigation by the Tax Administrator or through the medium of the filing of a claim or petition for refund or credit that an overpayment has been made, the City Auditor shall refund such overpayment.
(d) The employer shall, in every instance, be required to pay the full tax which should have been withheld, even though he may fail to withhold from the employee. If too much has been withheld, the excess shall be refunded by the employer to the employee.
(1) While the withholding agent (employer) will be expected to maintain complete records of such adjustments with the employees, any such adjustment made during the current year need not be reflected in the withholding return. The W-2's should balance to the Annual Reconciliation reflecting the correct withholding amount.
(2) Any such adjustment made for a prior year will need to be reflected on the current withholding return along with a letter of explanation.
(e) In those cases in which too much has been withheld by an employer from an employee and remitted to the City and there has been a termination of the employee-employer relationship, the taxpayer (employee) may obtain an adjustment by application to the City.
(Ord. 2003-79. Passed 12-2-03.)