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All taxes imposed and all moneys withheld or required to be withheld by employers under the provisions of this chapter and remaining unpaid after they become due shall bear interest at the rate of eighteen percent per year or fraction thereof.
(Ord. 1980-26. Passed 6-23-80.)
In addition to interest as provided in Section 193.42, penalties based on the unpaid tax are hereby imposed as follows:
(a) For failure to pay taxes due other than taxes withheld, ten percent per year or fraction thereof.
(b) For failure to remit taxes withheld from employees, ten percent per month or fraction thereof.
(c) For failure to file any return required under Section 193.30, ten percent of the taxes due, but in any event a minimum penalty of twenty-five dollars ($25.00).
(d) For the underpayment of estimated taxes as required by Sections 193.37, 193.38, 193.39 and 193.40, ten percent per year, figured at 0.833 percent per month for each month or fraction thereof that payment is delinquent. No penalty shall be assessed if the aggregate installment payments of estimated taxes are at least eighty percent of the actual tax due, with twenty-five percent of the eighty percent paid each quarter or with an amount equal to the tax liability of the previous year paid on a quarterly basis. The penalty for underpaying estimated taxes is figured separately for each installment.
(Ord. 1983-48. Passed 11-28-83; Ord. 2004-36. Passed 12-13-04.)
A penalty shall not be assessed on an additional tax assessment made by the Administrator when a return has been filed in good faith and the tax paid thereon within the time prescribed by the Administrator; provided further, that in the absence of fraud, neither penalty nor interest shall be assessed on any additional tax assessment resulting from a Federal audit, providing an amended return is filed and the additional tax is paid within three months after a final determination of the Federal tax liability.
(Ord. 1966-104. Passed 12-30-66.)
The Tax Administrator, for good cause shown, may abate penalty or interest, or both, or the Board of Tax Appeals, upon an appeal from the refusal of the Administrator to abate the penalty or interest, may abate the penalty or interest, or both, for good cause shown.
(Ord. 1966-104. Passed 12-30-66; Ord. 2001-13. Passed 4-9-01.)
No person shall:
(a) Fail, neglect or refuse to make any return or declaration required by this chapter;
(b) Make any incomplete, false or fraudulent return;
(c) Fail, neglect or refuse to pay the tax, penalties or interest imposed by this chapter;
(d) Fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the Administrator;
(e) Refuse to permit the Administrator or any duly authorized agent or employee to examine his books, records, papers and Federal Income Tax Returns relating to the income or net profits of a taxpayer;
(f) Fail to appear before the Administrator and to produce his books, records, papers or Federal Income Tax Returns relating to the income or net profits of a taxpayer;
(g) Refuse to disclose to the Administrator any information with respect to the income or net profits of a taxpayer;
(h) Fail to comply with the provisions of this chapter or any order or subpoena of the Administrator authorized hereby;
(i) Give to an employer false information as to his true name, correct social security number and residence address or fail to promptly notify an employer of any change in residence address and the date thereof;
(j) Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and City tax withheld, or knowingly give the Administrator false information;
(k) Attempt to do anything whatever to avoid the payment of the whole or any part of the tax, penalties or interest imposed by this chapter; or
(l) Fail to fully and completely respond to a questionnaire from the Administrator pertaining to the collection of taxes and enforcement of the provisions of this chapter.
(Ord. 1978-35. Passed 9-11-78.)
The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return, return or declaration, from filing such form or from paying the tax.
(Ord. 1966-104. Passed 12-30-66.)
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