(a) All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon, by suit, as other debts of like amount are recoverable. The Finance Director shall be responsible for establishing procedures for collection of delinquent taxpayer accounts and may outsource collections for said accounts. Except in the case of fraud, of omission of a substantial portion of income tax subject to this tax or of failure to file a return, an additional assessment shall not be made after three years from the time the return was due or filed, whichever is later. However, in those cases in which the Commissioner of Internal Revenue and the taxpayer have executed a waiver of the Federal statute of limitations, the period within which an additional assessment may be made by the Administrator shall be one year from the time of the final determination of the Federal tax liability.
(b) All fees assessed by outside collection agencies shall be paid by the delinquent taxpayer.
(c) Time Limitation on Refunds. Taxes erroneously paid shall not be refunded unless a claim for refund is made within three years from the date which such payment was made or the return was due, or within three months after final determination of the Federal tax liability, whichever is later.
(d) Minimum Amounts. Amounts of less than five dollars ($5.00) shall not be collected or refunded.
(e) Outside Collection Agencies. The Law Director is authorized to retain outside counsel for collection matters, including but not limited to, collection of delinquent Municipal income tax. (Ord. 19-13. Passed 2-11-13.)