(a) Finance Officer as Agent of City. The Finance Officer shall be the City's agent for administration and collection of the tax and shall have the power to distrain property and to initiate civil suits for collection of the tax authorized by this article.
The Finance Officer shall have the power and the duty to issue tax returns for this tax.
(b) Assessment of Tax When Insufficiently Returned. If the Finance Officer believes that the tax imposed by this article has been insufficiently returned by an operator, either because the operator has failed or refused to properly collect or remit the tax, or has failed to make a return, or has made a return which is incomplete, deficient or otherwise erroneous, he may proceed to investigate and determine or estimate the tax liability of the operator and make an assessment therefor. Assessments shall be served upon the taxpayer, either personally or by certified mail.
(c) Notice of Assessment; Petition for Reassessment. The Finance Officer shall give the operator written notice of any assessment made pursuant to this article. Unless the operator to whom a notice of assessment is given shall, within thirty days after service thereof, either personally or by certified mail, file with the Finance Officer a petition in writing, verified under oath by the operator or his duly authorized agent having knowledge of the fact, setting forth with particularity the items of the assessment objected to, together with the reasons for the objections, the assessment shall become final and not subject to administrative or judicial review. The amount of an assessment shall be due and payable on the day following the date upon which the assessment becomes final.
(d) Hearing Procedure; Administrative Decision.
(1) When a petition for reassessment provided for in subsection (c) hereof is filed within the time prescribed in such subsection for such filing, the Finance Officer shall assign a time and place of a hearing hereon and shall notify the operator of such hearing by written notice at least twenty days in advance thereof. Such hearing shall be held within 100 days from the date of filing the petition unless continued by agreement of the parties or by the Finance Officer for sufficient cause.
(2) The hearing shall be informal and shall be conducted in an impartial manner by the Finance Officer or a hearing examiner designated by the Finance Officer. The burden of proof shall be upon the operator to show the assessment is incorrect and contrary to law, in whole or in part.
(3) After any such hearing, the Finance Officer or a hearing examiner shall, within a reasonable time, not to exceed thirty days, give notice in writing of his decision.
(e) Appeals to Circuit Court.
(1) An appeal may be taken by the operator to the Circuit Court of Jackson County within thirty days after service of the Finance Officer's hearing examiner's decision.
(2) The appeal shall be taken by the filing of a petition and notice, which petition and notice shall be served upon or accepted by the Finance Officer as an original notice. When the petition and notice are so served they shall, with the return or acceptance thereon, be filed in the office of the Clerk of the Circuit Court and docketed as other cases, with the operator as plaintiff and the Finance Officer as defendant. The filing of the appeal shall not stay the collection of the tax. The collection of the tax shall be stayed if the plaintiff shall file with such Clerk, a bond for the use of the defendant, with sureties approved by the Clerk, the penalty of the bond to be not less than the total amount of the tax, interest and penalties (to such date) appealed from and conditioned that the plaintiff shall perform the orders of the Court; provided, that a Judge of the Circuit Court may stay the collection of the tax without the requirement of a bond upon a proper showing by the operator that the properties of the operator are sufficient to secure performance of the Court's orders or that the ends of justice will be served thereby.
(3) The Court shall hear the appeal and determine anew all questions submitted to it on appeal from the determination of the Finance Officer. In such appeal, a certified copy of the Finance Officer's assessment shall be admissible and shall constitute prima facie evidence of the tax due under the provisions of this article. The Court shall render its decree thereon; and a certified copy of the decree shall be filed by the Clerk of the Court with the Finance Officer, who shall then, if applicable, correct the assessment in accordance with such decree.
(4) Unless an appeal is taken pursuant to this section within thirty days after service of the administrative decision, the Finance Officer's decision shall become final and conclusive and not subject to administrative or judicial review. The amount, if any, due the City under such decision shall be due and payable on the day following the date upon which such decision becomes final.
(f) Tax Constitutes Debt Due City. Any tax, penalties or interest due and payable under this article shall be a debt due the City and shall be recoverable in an action brought in the name of the City for the recovery of such tax, penalty or interest.
(g) Injunction. If the failure of any operator to comply with the provisions of this article has continued sixty days, the Finance Officer may proceed to obtain an injunction restraining the operator from doing business in this City until he fully complies with the provisions of this article. In any proceeding under this section upon judgment or decree for the plaintiff, he shall be awarded his costs.
(h) Records; Limitation on Assessments. The amount of tax, interest and penalties imposed by this article shall be assessed within two years after the due date of the return, provided, that in the case of a false or fraudulent return filed with the intent to evade the tax or in case no return is filed, the assessment may be made at any time.
(i) Refunds.
(1) Whenever the amount of any tax, interest or penalty has been over paid or paid more than once or has been erroneously or illegally collected or received by the City under the provisions of this article, it may be refunded as provided in subsections (i)(2) and (3) hereof, if a claim in writing therefor, stating under penalty of perjury, the specific grounds upon which the claim is founded, is filed with the City within two years of the date of payment of such tax, interest or penalty. Claims for refund shall be made in writing.
(2) An operator may claim a refund or take as a credit against taxes collected and remitted the amount overpaid, paid more than once or erroneously or illegally collected or received when it is established that the person from whom the tax has been collected was not liable for the payment of such tax; provided however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has been refunded to the person from whom the tax was collected.
(3) A person paying the tax may obtain a refund of tax overpaid or paid more than once or erroneously or illegally collected or received by the City by filing a claim for refund, but only when the tax was paid by such person directly to the City or when such person, having paid the tax to the operator, establishes that such person has been unable to obtain a refund from the operator who collected the tax.
(4) No refund shall be paid unless the claimant establishes his right thereto by written records evidencing this entitlement thereto.
(1960 Code 5-514)