The City Clerk may, by himself or a duly appointed agent, collect taxes due and unpaid under this article, together with all accrued penalties and for such purpose may exercise all the power authorized for the collection of taxes under the Charter and the ordinances of the City and under the laws of the State. After delinquency shall have continued sixty days, the City Clerk may proceed, by himself or agent, in any court of competent jurisdiction, to obtain an injunction restraining the further exercise of the privilege until full payment shall have been made of all taxes and penalties due under this article. In any proceeding under this section upon judgment or decree for the plaintiff he shall be awarded his costs.
(1975 Code Sec. 10-87)
B & O COLLECTION ENFORCEMENT POLICY
The City of Princeton hereby establishes the following enforcement policy for the collection of delinquent B&O tax accounts:
(a) Nothing in this policy shall preclude the City of Princeton from seeking to enforce its rights to collect delinquent B&O tax accounts at anytime it desires to do so. Rather, this policy merely provides guidance to the appropriate City employees as to when delinquent accounts will, as a matter of policy, be pursued through the court system by the City.
(b) Any person or entity responsible for any B&O tax account that is delinquent in excess of six months in an amount of three hundred fifty dollars ($350.00) or more shall be notified in writing that the City of Princeton will take legal action against the account holder unless the delinquent account is paid in full within thirty days.
(c) If no payment has been received within twenty days of the sending of the first letter, a second letter shall be sent once again advising the person or entity responsible for the delinquent B&O tax account to pay the account in full within ten days or face legal action from the City of Princeton.
(d) If no payment is received within the thirty day period, the account shall be turned over to the City of Princeton, City Attorney for legal action.
(e) It shall be the policy of the City of Princeton that no further forbearance of the B&O tax obligation shall be granted without the approval of the City Manager and/or the advice and consent of City Council.
(f) It shall be the policy and practice of the City of Princeton that no license to do business within the City of Princeton shall be granted to any person or entity with a B&O tax delinquency.
(g) It shall be the policy of the City of Princeton that no license to do business within the City of Princeton shall be granted to any person or entity who has unlawfully failed to file a B&O tax return in a previous year, unless that person or entity subsequently filed the B&O tax return and paid any amounts owing in full.
(h) Nothing in this policy shall prohibit additional collection or notification activities by City employees.
(Passed 4-12-04.)