§ 45.098 STATUTE OF LIMITATIONS.

   The city, through the Local Tax Administrator, shall review all tax returns in a prompt and timely manner and inform taxpayers of any amounts due and owing. The taxpayer shall have 45 days after receiving notice of the reviewed tax returns to make any request for refund or provide any tax still due and owing.

   (A)   No determination of tax due and owing may be issued more than four years maximum after the end of the calendar year for which the return for the applicable period was filed or for the calendar year in which the return for the applicable period was due, whichever occurs later.

   (B)   If any tax return is not filed or if during any four-year period for which a notice of tax determination or assessment may be issued by the city, the tax paid was less than 75% of the tax due, the statute of limitations shall be six years maximum after the end of the calendar year in which return for the applicable period was due or end of the calendar year in which the return for the applicable period was filed.

   (C)   No statute of limitation shall apply if a fraudulent tax return was filed by the taxpayer.

(1980 Code, § 17.614) (Ord. 8892, passed 12-26-200; Ord. 9359, passed 11-19-2018)

§ 45.099 VOLUNTARY DISCLOSURE.

   For any locally imposed and administered tax for which a taxpayer has not received a written notice of an audit, investigation or assessment from the Local Tax Administrator, a taxpayer is entitled to file an application with the Local Tax Administrator for a voluntary disclosure of the tax due. A taxpayer filing a voluntary disclosure application must agree to pay the amount of tax due, along with interest of 1% per month, for all periods prior to the filing of the application but not more than four years before the date of filing the application. A taxpayer filing a valid voluntary disclosure application may not be liable for any additional tax, interest of penalty for any period before the date the application was filed. However, if the taxpayer incorrectly determined and underpaid the amount of tax due, the taxpayer is liable for the underpaid tax along with applicable interest on the underpaid tax, unless the underpayment was the result of fraud on the part of the taxpayer in which case the application shall be deemed invalid and void. The payment of tax and interest must be made by no later than 90 days after the filing of the voluntary disclosure application or the date agreed to by the Local Tax Administrator. However, any additional amounts owed as a result of an underpayment of tax and interest previously paid under this section must be paid within 90 days after a final determination and the exhaustion of all appeals of the additional amount owed or the date agreed to by the Local Tax Administrator, whichever is longer.

(1980 Code, § 17.615) (Ord. 8892, passed 12-26-2000; Ord. 9359, passed 11-19-2018) Penalty, see § 45.999

§ 45.100 PUBLICATION OF TAX ORDINANCES.

   Any locally administered tax ordinance shall be published via normal or standard publishing requirements. The posting of a tax ordinance on the internet shall satisfy the publication requirements. Copies of all tax ordinances shall be made available to the public upon request at the City Clerk’s office.

(1980 Code, § 17.616) (Ord. 8892, passed 12-26-2000; Ord. 9359, passed 11-19-2018)

§ 45.101 INTERNAL REVIEW PROCEDURE.

   The Local Tax Administrator shall establish an internal review procedure regarding any liens filed against any taxpayers for unpaid taxes. Upon a determination by the Local Tax Administrator that the lien is valid, the lien shall remain in full force and effect. If the lien is determined to be improper, the Local Tax Administrator shall:

   (A)   Timely remove the lien at the city’s expense;

   (B)   Correct the taxpayer’s credit record; and

   (C)   Correct any public disclosure of the improperly imposed lien.

(1980 Code, § 17.617) (Ord. 8892, passed 12-26-2000; Ord. 9359, passed 11-19-2018)

§ 45.1 02 APPLICATION.

   This subchapter shall be liberally construed and administered to supplement all of the city’s tax ordinances. To the extent that any tax ordinance is in conflict with or inconsistent with this subchapter, this subchapter shall be controlling.

(1980 Code, § 17.618) (Ord. 8892, passed 12-26-2000; Ord. 9359, passed 11-19-2018)

§ 4 5.103 SEVERABILITY.

   If any section, paragraph or provision of this subchapter shall be held to be invalid or unenforceable for any reason, the invalidity or unenforceability of the section, paragraph or provision shall not affect any of the remaining provisions of this subchapter.

(Ord. 9359, passed 11-19-2018)