(A) Except as may be otherwise provided in the codified ordinances or by state law, the City Treasurer shall collect all taxes, fines, special assessments and other money due the city, and shall receive from all city officers and employees money paid to them for the city, and all city money so collected or received by him or her shall be deposited promptly in the depositories designated for such purpose by Council. He or she shall not payout any money of the city except as it shall have been apportioned and ordered by Council to be paid, and he or she shall sign all checks, drafts and warrants against the City Treasury or any depository of the city. The Treasurer shall have such other powers and perform such other duties as may be prescribed for such office by state law, the codified ordinances or other ordinance, resolution or order of Council.
(B) The City Treasurer shall keep complete and accurate fiscal accounts and records as required by law and in the manner prescribed by the State Tax Commissioner and other state officers having authority to prescribe therefor, and in accordance with directives from Council; and he or she shall render such reports as may be required of him or her by law, the codified ordinances or other ordinance, resolution or order of Council.
(C) The City Treasurer shall have power to collect any debts owing to the city by appropriate civil action in any court of competent jurisdiction.
(D) The City Treasurer shall impose on each delinquent tax or fee account an interest rate in the amount of 1.5%; provided, that the amount of interest calculated on the delinquent tax or fee account shall be added to and become part of the amount of the unpaid delinquent tax or fee; provided, however, that for each subsequent month the delinquent account remains unpaid, an additional amount of interest equal to 1.5% of the delinquent tax or fee shall be added to and become part of the unpaid delinquent tax or fee.
(1) The applicable municipal taxes and fees, when delinquent, that are subject to the interest rate imposed by the section are:
(a) Business and occupation tax;
(b) Property maintenance fee;
(c) Hotel occupancy tax;
(d) License tax;
(e) Vacant property registration fee;
(f) Dumpster fee;
(g) Commercial fire fee;
(h) Residential fire fee;
(i) Court fees;
(j) Municipal service fee; and
(k) Franchise fee.
(2) A tax or fee account shall be considered delinquent if not paid by the last day of the month following the month in which the tax or fee accrued; provided, that for the purpose of the business and occupation tax, the tax is delinquent if it is not paid on or before the expiration of one month from the end of the quarter in which the tax accrued.
(3) A delinquent tax or fee account shall be subject to stoppage of service with notice.
(E) The City Treasurer shall have the authority to settle delinquent taxes or fees when the total tax or fee liability is no greater than $10,000; provided, that:
(1) The city and the delinquent taxpayer or fee payer shall sign a settlement agreement stating the amount of the delinquency and any accrued interest, the total settlement amount, the dates for which the unpaid taxes or fees are applied, and the basis of the settlement;
(2) The settlement agreement shall be signed by the City Treasurer and either the Mayor or the Recorder representing the city and the appropriate person or officer representing the delinquent taxpayer or fee payer; and
(3) The City Treasurer shall report monthly to the City Council the number of tax or fee liabilities settled in the immediately preceding month, the dollar amount of each tax or fee liability settled, and the settlement amount of each tax or fee liability settled, but the City Treasurer shall not disclose to the City Council, or to any members thereof, the identity of the person, taxpayer or fee payer in whose name the tax or fee liability was incurred.
(F) The City Council may authorize the settlement of specific tax or fee liabilities that are for greater amount than stated in division (D) above.
(Prior Code, § 135.01) (Ord. 12-10, passed 10-2-2012; Ord. passed 11-19-2019)