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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.)
(a) When the taxable income of a resident of the City is subject to a municipal tax in another municipality or a Joint Economic Development District on the same income taxable under this chapter, such resident shall be allowed a credit of the amount of income tax paid on such taxable income to such other municipality equal to 100% taxable credit of a 2% limit of city income tax withheld or paid to other cities, including the taxes paid by a pass-through entity on behalf of the partners and/or shareholders.
(b) A claim for credit or refund under this section shall be made in such a manner as the Administrator may by regulation provide. If such City resident fails, neglects or refuses to file an annual return or declaration in the form prescribed by the Administrator, he or she shall not be entitled to such credit or refund and shall be considered in violation of this chapter for failure to file a return.
(Ord. 1986-41. Passed 8-11-86; Ord. 2001-13. Passed 4-9-01; Ord. 2004-36. Passed 12-13-04.)
(EDITOR'S NOTE: Section 193.53 was repealed by Ordinance 2001-13, passed April 9, 2001.)
The funds collected under this chapter shall be deposited in the General Fund for Municipal functions, including, but not limited to, the City's portion of street improvements, maintaining adequate personnel strength in the Police Department, the Fire Department, emergency 911 program, and the administration of the City, new equipment, improvement of Municipal services and facilities and capital improvements of the City.
(Ord. 1986-41. Passed 8-11-86.)
It shall be the duty of the Administrator to receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers, to keep an accurate record thereof, and to report all moneys so received.
(Ord. 1966-104. Passed 12-30-66.)
It shall be the duty of the Administrator to enforce payment of all taxes owing to the City, to keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration and make any return, or both, including taxes withheld, and to show the dates and amounts of payments thereof.
(Ord. 1966-104. Passed 12-30-66.)
The Administrator is hereby charged with the enforcement of the provisions of this chapter, and is hereby empowered, subject to the approval of the Board of Review, to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the administration and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns.
(Ord. 1966-104. Passed 12-30-66.)
The Administrator is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments when the taxpayer has proved to the Administrator that, due to certain hardship conditions, he is unable to pay the full amount of the tax due. Such authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him under this chapter.
Failure to make any deferred payment when due shall cause the total unpaid amount, including penalty and interest, to become payable on demand and the provisions of Sections 193.49 and 193.46 of this chapter shall apply.
(Ord. 1966-104. Passed 12-30-66.)
In any case where a taxpayer has failed to file a return or has filed a return which does not show the proper amount of tax due, the Administrator may determine the amount of tax appearing to be due to the City from the taxpayer and shall send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
(Ord. 1966-104. Passed 12-30-66.)
The Administrator or any authorized employee is hereby authorized to examine the books, papers, records and Federal income tax returns of any employer or of any taxpayer or person subject to, or whom the Administrator believes is subject to the provisions of this chapter, for the purpose of verifying the accuracy of any return made; or, if no return was made, to ascertain the tax due under this chapter. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish upon written request by the Administrator, or his duly authorized agent or employee, the means, facilities, and opportunity for making such examinations and investigations as are hereby authorized.
(Ord. 1966-104. Passed 12-30-66.)
The Administrator is hereby authorized to order any person presumed to have knowledge of the facts to appear before him and may examine such person, under oath, concerning any income which was or should have been returned for taxation or any transaction tending to affect such income, and for this purpose may compel the production of books, papers, records and Federal income tax returns and the attendance of all persons before him, whether as parties or witnesses, whenever he believes such persons have knowledge of such income or information pertinent to such inquiry.
(Ord. 1966-104. Passed 12-30-66.)
The refusal to produce books, papers, records and Federal income tax returns, or the refusal to submit to such examination by any employer or persons subject or presumed to be subject to the tax or by any officer, agent or employee of a person subject to the tax or required to withhold tax or the failure of any person to comply with the provisions of this chapter or with an order or subpoena of the Administrator authorized hereby shall be deemed a violation of this chapter, punishable as provided in Section 193.46.
(Ord. 1966-104. Passed 12-30-66.)
(a) Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential, except for official purposes, or except in accordance with a proper judicial order.
(b) No person shall divulge such information, except in accordance with a proper judicial order or in connection with the performance of that person's official duties or the official business of the municipal corporation as authorized by this chapter or the charter or ordinance authorizing the levy. The Tax Administrator of the municipal corporation may furnish copies of returns filed under this chapter to the Internal Revenue Service and to the Tax Commissioner.
(Ord. 1966-104. Passed 12-30-66; Ord. 2004-36. Passed 12-13-04.)
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