(1) Definitions.
(a) Tax Preparation Services Provider. An individual or business involved in providing a service to consumers involving preparation of federal, state, or City tax returns or related filings.
(b) Consumer. An individual or couple filing taxes jointly or a business consisting of a self-employed person, but not including a business with one or more employees other than the business owner.
(2) Authorization.
(a) The Department of Revenue shall provide information on its publicly-available webpage, in a prominent location, concerning the availability of no cost tax preparation services provided by the City, Commonwealth, Federal Government, registered non-profit organizations and legal aid services.
(3) Prohibited Conduct.
(a) No Tax Preparation Services Provider shall provide service to a consumer unless:
(.1) The Tax Preparation Service Provider has provided a listing of the cost of the services offered to the consumer and any additional fees that may be charged; and
(.2) Such consumer has acknowledged receipt of such information by providing evidence of receipt, such as signing a copy of such document, or digitally certifying awareness of the cost of services.
(4) Remedies.
(a) The penalty for a violation of this Section shall be a fine of five hundred dollars ($500) for each offense.
(b) Any person aggrieved by a Tax Preparation Services Provider’s violation of this Section 9-640 shall have a right of action against such Provider and may recover for each such violation:
(.1) Actual damages;
(.2) Reasonable attorney’s fees and court costs;
(.3) Such other relief, including injunctive relief, as the court may deem appropriate.
Notes
| 965.1 | Added, Bill No. 240087-A (approved May 29, 2024), effective November 1, 2024. Enrolled bill numbered this as Section 9-630; renumbered by Code editor. |