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§ 35.53 PROCEDURES FOR APPLYING FOR REFUND OF OVERPAYMENT.
   (A)   Any taxpayer (pursuant to this subchapter) who truly believes that he has made or permitted an overpayment of his or her liability for any restaurant tax required by this subchapter may apply for refund of said overpayment provided that he or she files an amended return, verified under oath and setting forth in detail the full explanation of the reason of the said claimed overpayment of his or her liability, within one (1) year of the date of said overpayment is made or the date he or she said restaurant tax payment was due, whichever occurs first.
   (B)   If a refund has been properly claimed according to the provisions of division (A) above, then the City Director of Finance, with the Tax Administrator’s written approval shall have the authority to honor and refund any such overpayment actually made above actual liability upon the restaurant tax required under this subchapter which he or she determines within his or her sole discretion was made through honest mistake or inadvertence.
   (C)   In no event shall any refund be made for any payment upon any restaurant tax unless the refund claim is submitted and filed in strict compliance with the foregoing provisions of this section upon such refund claim forms or amended return forms as hereafter shall be promulgated by the City Tax Administrator from time to time.
(Ord. 0-2011-018, passed 6-13-11; Am. Ord. 0-2011-031, passed 10-10-11; Am. Ord. 0-2016- 024, passed 12-22-16)
§ 35.54 FAILURE TO FILE RETURN, FAILURE TO PAY THE RESTAURANT TAX WITHHELD, UNDERPAYMENT OF AMOUNT DUE.
   (A)   If the taxpayer liable for collecting the restaurant tax and filing a return fails to make a return, the City Tax Administrator shall prepare an estimate of the amount of restaurant taxes due based on the best information available to them. The City Tax Administrator may make investigations to assist in making the estimate. He or she may consider the volume of business done in the same type of business, and any other relevant maters. When the City Tax Administrator estimates the restaurant taxes, the amount of interest and late charges provided by this subchapter shall be added to the taxes due. He or she shall notify the taxpayer of the amount due. Such notification shall be in writing and shall contain a brief description of the method and estimated figures used in arriving at the estimated tax. Any taxpayer may dispute the amount of the estimated tax by filing within thirty (30) days of notification of the estimated taxes a return accompanied by payment of the entire balance due together with the interest and late charges due. Such return shall be processed like any late return, and shall establish the restaurant tax liability of the taxpayer in place of the estimated amount prepared by the City Tax Administrator. However, the City Tax Administrator may later determine that the amount shown in the return is insufficient so there is a deficiency, in the same manner as in the case of other returns.
   (B)   If the City Tax Administrator determines, by examining available evidence, that the amount of restaurant taxes paid over by the taxpayer is less than the amount required by this subchapter, he or she shall notify the taxpayer of the deficiency. The City Tax Administrator may use any of the methods authorized in division (A) of the section to determine whether a deficiency exists and to determine the amount of such deficiency. He or she shall thereupon notify the taxpayer of the deficiency. Such notice shall be in writing and shall state not only the amount of the deficiency but also the methods and estimates used in arriving at the amount of the deficiency. If the taxpayer does not object in writing within thirty (30) days of the date of receiving such notice, the taxpayer shall be deemed to have accepted the revised figures for the restaurant tax liability. If the taxpayer does file written objection within the time specified, the taxpayer shall pay the fees, together with penalties and interest, under protest and may thereupon pursue administrative and judicial remedies as provided by this chapter and by state law to seek a refund.
   (C)   If the City Tax Administrator finds that any taxpayer has overpaid, he or she shall notify them of overpayment and shall refund the amount of the overpayment to them.
   (D)   When the City Tax Administrator notifies any taxpayer of any estimated amount due, alleged overpayment, or refund, he or she shall include in the notice clear instructions on how, when, and where the taxpayer may protect or appeal the decision.
   (E)   If any taxpayer or any person, firm, association, or corporation required by this ordinance to pay a restaurant tax or to file a return shall fail to file any return for any month, such failure to file shall constitute a continuing offense against the city and the City Tax Administrator may proceed to estimate and collect the restaurant taxes at any time. In all other cases, no increases shall be made in the taxpayer's restaurant tax liability unless the first notice of such increase is received by the taxpayer within three (3) years of the time the return was first due.
(Ord. 0-2011-018, passed 6-13-11; Am. Ord. 0-2011-031, passed 10-10-11; Am. Ord. 0-2016- 024, passed 12-22-16)
§ 35.99 PENALTY.
   (A)   Any person who fails to file any return required within the afore stated time, in §§ 35.45 et seq., due to who fails to pay such restaurant tax when same shall become due, shall be charged a penalty of ten percent (10%) of the amount of the unpaid restaurant tax if not paid on or before the due date and another ten percent (10%) for each additional month such return remains un-filed or tax unpaid, not exceeding a penalty of twenty-five percent (25%) in the aggregate.
   (B)   All restaurant taxes imposed by §§ 35.45 et seq. which remain unpaid after they become due shall bear interest at the rate of one and one-half of one percent (1.5%) per month (or part thereof.
   (C)   Any person who shall fail, neglect or refuse to make any return or pay any tax due required by §§ 35.45 et seq., or to pay the city those so withheld under the terms of §§ 35.45 et seq., or any person who shall refuse to permit the City Finance Director or any agent or employee designated by him in writing, to examine books, records, and papers pertaining to information required under §§ 35.45 et seq., or who shall knowingly make any incomplete, false, or fraudulent return, or who shall attempt to do anything whatsoever to avoid the full disclosure of the amount of gross receipts in order to avoid the payment of the whole or any part of the restaurant license tax, shall become liable to the city for such tax as well as the interest and penalty thereon, and shall in addition, be subject to a fine of not less than fifty dollars ($50.00) or more than five hundred dollars ($500.00) or imprisonment for not less than thirty (30) days, each day of non filing constituting a separate offense. Such criminal penalties shall be in addition to the penalties imposed above.
   (D)   Any person presenting for payment a credit card, check or draft for payment of the taxes set forth in this section and the payment is dishonored, returned for non-sufficient funds (NSF) or charged back to the city account for any reason shall be charged a fee of fifty dollars ($50.00) in addition to any other penalties, fees or interest provided for herein. Any payment to the city which is dishonored, returned for non-sufficient funds (NSF) or charged back to the city account for any reason shall be treated as if payment had not been received and penalties and interest for non- payment provided for herein shall be charged.
(Ord. 0-2011-018, passed 6-13-11; Am. Ord. 0-2011-031, passed 10-10-11; Am. Ord. 0-2012- 003, passed 2-27-12; Am. Ord. 0-2014-021, passed 1-12-15; Am. Ord. 0-2016-024, passed 12- 22-16)