(Added by Ord. No. 181,859, Eff. 10/4/11.)
(a) Notwithstanding any other provisions of the Code, the Director of Finance or the Director’s designee is authorized to enter into a Voluntary Disclosure Agreement (VDA) with any qualifying taxpayer that meets the requirements of this Section. Under a VDA, the period during which a delinquency determination may be made against a qualifying taxpayer with respect to a Business Tax liability under Article 1 of Chapter II of this Code shall be limited to five (5) years after the date on which the tax was due. For the initial twelve (12) month period beginning with the effective date of this Section, the period during which a delinquency assessment may be made against a qualifying taxpayer with respect to a Business Tax liability under Article 1 of Chapter II of this Code shall be limited to three (3) years after the date on which the tax was due. For purposes of this section, a “qualifying taxpayer” is a taxpayer that meets all of the following conditions:
1. The taxpayer has not previously filed an application for a business tax registration certificate or business tax renewal form with the City;
2. The taxpayer is engaged in business in the City, as defined in Section 21.00;
3. The taxpayer voluntarily files an application for a business tax registration certificate and business tax renewal form(s) with the City for all years for which the taxpayer was engaged in business in the City;
4. The taxpayer has not been previously contacted by the City or by a City contractor regarding its tax liabilities under Article 1 of Chapter II of this Code, and is not currently under audit for or otherwise contesting such liabilities;
5. The taxpayer fully and completely cooperates with an investigation of the taxes at issue in the VDA, including providing all books and records to the Office of Finance;
6. As reasonably determined by the Director of Finance or the Director’s designee, the taxpayer’s failure to file a timely application for a business tax registration certificate or business tax renewal form or to pay the taxes owed was due to reasonable cause and was not a result of intentional disregard of the law or because of fraud or an intent to evade the provisions of this Code; and
7. The VDA contains such terms and conditions as are otherwise necessary to effectuate the VDA program.
(b) If the Director of Finance or the Director’s designee finds that the taxpayer’s failure to timely file an application for a business tax registration certificate or business tax renewal form or to pay the taxes owed is due to reasonable cause or circumstances beyond the taxpayer’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the taxpayer shall be relieved of the penalties, but not the interest, imposed by Section 21.05 on taxes due. Any taxpayer seeking relief of penalty shall file a statement under penalty of perjury setting forth the facts upon which the taxpayer bases the claim for relief.
(c) Any VDA entered into by the Director of Finance or the Director’s designee under this ordinance shall be null and void and the Office of Finance may assess all taxes compromised by the VDA if:
1. A taxpayer misrepresents material facts provided to the Office of Finance with respect to the VDA; or
2. A taxpayer defaults on an installment payment plan for the taxes at issue under the VDA.