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The Tax Penalty Amnesty shall not apply and no refund or credit shall be granted of any penalty if, prior to the time the taxpayer makes a request for tax penalty amnesty pursuant to Section 21.12.5 of this article, the penalty has been paid by the taxpayer. The Tax Penalty Amnesty shall apply to tax penalties being challenged administratively or through litigation provided the tax penalty has not been paid at the time of the application and the tax otherwise qualifies under this article, provided the Tax Penalty Amnesty does not result in a refund or credit.
(a) The provisions of this article shall apply to any taxpayer who, on or after October 1, 2020, and on or before December 17, 2020, files an application for tax penalty amnesty and complies with the following conditions:
1. Substantially complies with the application procedure created and administered by the Director of Finance;
2. Pays in full all taxes and interest due before December 17, 2020, relating to the application submitted to the Office of Finance; and
3. Pays all costs and fees incurred with respect to the collection of any delinquent taxes at the time the application is submitted to the Office of Finance.
(b) For any taxes subject to amnesty under this program, the Director of Finance may enter into an installment payment agreement, as provided for in Section 21.18 of Article I of this Chapter, in lieu of the complete payment required under Subdivision 2. of Subsection (a) of this section. Failure of the taxpayer to fully comply with the terms of the installment payment agreement shall render the waiver of any penalty applicable thereto null and void, unless the Director of Finance determines that the failure was due to reasonable cause and the taxpayer substantially complied with the terms of the installment agreement. An installment agreement under this article shall have a maximum term of six months, by which date all taxes, interests, fees, and costs must be fully paid, unless the taxpayer has already entered into an installment agreement with the Office of Finance, in which case the Director may use the Director’s discretion to alter any existing installment agreement to reflect the intent of the Tax Penalty Amnesty Ordinance of 2020.
If, subsequent to December 17, 2020, the Director of Finance issues a billing, deficiency determination or assessment for a tax period for which Tax Penalty Amnesty was granted, penalties shall not be imposed with respect to the amounts paid to satisfy the requirements for the Tax Penalty Amnesty Program. This section shall not invalidate any waiver granted under Section 21.12.3 of this article.
The Director of Finance shall adequately publicize the tax penalty amnesty program, issue forms and instructions, and take other actions needed to implement this article. The Director of Finance shall have the discretion to create the application for the Tax Penalty Amnesty of 2020. The Office of Finance shall have the discretion to determine whether a taxpayer has substantially complied with the requirements of the Tax Penalty Amnesty of 2020. No later than May 31, 2021, the Director of Finance shall report to Council the number of taxpayers for whom penalties were waived and the total amount of penalties waived pursuant to this article.
The following words and phrases whenever used in this article shall be construed as defined in this section.
(a) “Person” shall mean any individual, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, partnership, joint venture, club, company, joint stock company, business trust, domestic or foreign corporation, association, syndicate, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise, and shall include a municipal corporation. (Amended by Ord. No. 175,083, Eff. 3/25/03.)
(b) “Dwelling Unit” shall be defined as it is presently defined in Section 12.03 of this Code except that it shall also include every mobile home site.
(c) “Condominium” shall mean an estate in real property consisting of an undivided interest in common in a portion of a parcel of real property together with a separate interest in space in an apartment building on such real property. A condominium may include in addition a separate interest in other portions of such real property.
(d) “Apartment” shall be defined as a residential building designed or used for five or more dwelling units.
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