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   195.09 CREDIT OR REFUND; CLAIM PROCEDURES.
   (a)    Whenever it appears that an amount of tax, interest or penalty has been paid to the Finance Director in error, whether such amount be paid through a mistake of fact or an error of law other than an error resulting from the tax, any of its provisions or its application being declared invalid or unconstitutional, not later than three (3) years from the date upon which such payment was made, the person paying such tax (hereinafter referred to as “claimant”) may file a claim for credit or refund with the City on forms provided by the Finance Director for that purpose. No credit or refund shall be allowed for any amount paid by any claimant unless such claimant bore the burden of such amount and did not shift the burden to another person.
   (b)    Any credit or refund that is allowed under this section shall be without interest.
   (c)    A claim for credit or refund shall be considered to have been filed with the Finance Director on the date upon which it is physically received by the Finance Director and receipt of any claim for credit or refund filed under this section shall be acknowledged by the Finance Director, said receipt to describe the claim in sufficient detail as to identify it, and to state the date upon which the claim was received by the Finance Director.
   (d)    As soon as practicable after a claim for credit or refund is filed, the Finance Director, shall examine the same and determine the amount of credit or refund due, if any, and shall issue a notice of tentative determination of claim and notify the claimant of such determination. If the claimant disagrees with the determination, he shall file a protest and challenge thereto within twenty (20) days after the date of notice of tentative determination of claim has been mailed to him. Upon receipt of such protest within the twenty (20) days allowed, the Finance Director or their designee, shall fix the time and place for a hearing thereof, giving notice to the claimant of, not less than seven (7) days. At any hearing held as herein provided, the tentative determination of claim shall be prima facie correct and the burden shall be upon the claimant to prove that it is incorrect. Upon the conclusion of the hearing, a decision shall be made by the Finance Director and notice thereof given to the claimant. Such tentative determination of claim shall become final upon the expiration of twenty (20) days from the date notice of the determination is provided to the claimant, unless prior thereto the claimant shall have filed an appeal to the Board of Review pursuant to Section 191.08.
(Ord. 21-175. Passed 11-8-21.)
   195.10 TAXES MADE A LIEN.
   (a)    The taxes and other charges imposed by this chapter shall be a lien upon all of the property of any person required to collect and pay or to pay the same. If such person shall sell out or quit business, such person shall be required to make out the return provided for in this chapter within thirty days after the date of sale of such business or retirement therefrom, and the successor in business shall be required to withhold a sufficient amount of purchase money to cover the amount of said taxes and other charges so collected and unpaid, together with penalties, if any, until such time as the former owner shall produce a receipt from the Finance Director showing that the taxes and other charges have been paid, or a certificate that no taxes are due.
    (b)    If the purchaser of a business shall fail to withhold purchase money as above provided, and the taxes and other charges so collected shall be due and unpaid after the thirty-day period allowed, the purchaser shall be liable for the payment of the taxes and other charges collected and unpaid on account of the operation of the business by the former owner, together with interest, as provided by this chapter.
   (c)    The lien for unpaid taxes and other charges imposed herein shall not become effective until such time as the Finance Director shall certify to the County Auditor of Erie County the amount of taxes delinquent, and such certification is placed on record by the County Recorder of said county in a book maintained for that purpose.
(Ord. 21-175. Passed 11-8-21.)
   195.11 NOTICE.
   Unless otherwise provided in this chapter, whenever notice is required by this chapter, such notice may be given by the United States registered or certified mail, addressed to the person concerned at their last known address, and proof of such mailing shall be sufficient for the purposes of this chapter. Notice of any hearing provided for by this chapter shall be given not less than seven (7) days prior to the date fixed for a hearing. Following the initial contact of a person represented by an attorney, the Finance Director shall not thereafter contact the person concerned but shall only contact the attorney representing the person concerned.
   All hearings provided for in this chapter shall be at a location determined by the Finance Director. (Ord. 21-175. Passed 11-8-21.)
   195.12 APPEALS.
   Any person dissatisfied with any ruling of the Finance Director which is made under the authority conferred by this chapter or any rules or regulations related thereto, may appeal therefrom to the Board of Review within thirty (30) days of the ruling or decision of the Finance Director, and the Board of Review shall, on hearing, have jurisdiction to annul, affirm, reverse or modify any such ruling or decision, or any part thereof, in accordance with the intent and purpose of this chapter. Notice of appeal, in written form, shall be delivered, or directed by certified mail, to the Finance Director of the City.
(Ord. 21-175. Passed 11-8-21.)
   195.13 CONFIDENTIAL INFORMATION.
   (a)    General Rule. Except as otherwise provided in this section, information provided to the Finance Director by a taxpayer or revealed by such in the course of an investigation or private hearing shall be confidential and no person shall disclose such information except in compliance with a proper judicial order from a court of competent jurisdiction, or in the connection with the performance of that person’s official duties or the official business of the City as authorized under the Codified Ordinances.
   (b)    Disclosure to Other Tax Authorities. The Finance Director may furnish any information obtained under this chapter to the Internal Revenue Service and to the State Tax Commissioner upon request.
   (c)    Disclosure in the Course of Proceeding. The Finance Director may disclose information in the course of any public proceeding or action to collect taxes assessed by the Finance Director. (Ord. 21-175. Passed 11-8-21.)
   195.14 EFFECTIVE DATE.
   The tax shall be effective as of January 1, 2022.
(Ord. 21-175. Passed 11-8-21.)
   195.15 SAVING CLAUSE.
   If any provision of this chapter, or the application thereof to any person or circumstance, is held invalid, the remainder of this chapter and the application of such provisions to other persons or circumstances shall not be affected thereby.
(Ord. 21-175. Passed 11-8-21.)
   195.99 VIOLATION; PENALTY.
   Any person found guilty of violating any of the provisions of this chapter shall be fined not less than one hundred dollars ($100.00) nor more than five hundred dollars ($500.00) for the first offense and not less than two hundred fifty dollars ($250.00) nor more than one thousand dollars ($1000.00) for the second and third offense in any one hundred eighty (180) day period. A person who commits offenses in excess of three (3) within any one hundred eighty (180) day period is guilty of a misdemeanor of the first degree. A separate and distinct offense shall be regarded as committed each day on which said person shall commit any such violation or after notification thereof permit any such violation to exist.
(Ord. 21-175. Passed 11-8-21.)