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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.)
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. Except in the case of fraud, or omission of a substantial portion of income 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; provided, however, in those cases in which a 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.
(Ord. 1966-104. Passed 12-30-66.)
Taxes erroneously paid shall not be refunded unless a claim for refund is made within three years from the date upon which such payment was made or the return was due, or within three months after the final determination of the Federal tax liability, whichever is later.
(Ord. 1966-104. Passed 12-30-66.)
(a) Amounts of less than one dollar ($1.00) shall not be collected or refunded.
(b) Overpayments of less than five dollars ($5.00) shall not be refunded but shall be applied against liability in the subsequent year where it is evident that a liability will exist in the subsequent year.
(Ord. 1978-36. Passed 9-11-78.)
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