For the purpose of aiding to collect unpaid business and occupation taxes owed the City of Summersville, the City Council now adds and ordains the following articles 711.15, 711.16, 711.17, 711.18 as per West Virginia Code Sections §8-13-24, §8-13-26 and §8-13-27 to this ordinance. For the purpose of this section the following definitions have been added as follows:
(a) Short Term Delinquency Notice - is a standard delinquency notice sent for periods of less than four (4) consecutive quarters. No publication or posting of delinquency shall apply for short term notification.
(b) Long Term Delinquency Notice - is a delinquency notice sent for periods of more than four (4) consecutive quarters or more. Long term delinquency shall be subject to publication and posting as required by this article.
If any taxpayer fails to pay business and occupation taxes or additional fees owed to the City of Summersville for more than four (4) consecutive quarters, the City, upon proper notification of such delinquent taxes or other fees owed described by this article, may publish and post a list of delinquent taxpayers to be published and posted herein. Notice providing for publication of delinquent business and occupation taxes or other fees shall set forth the time, place and manner in which the publication shall occur and identify the officials responsible for conducting and overseeing the publication. Such notice mailed to any taxpayer shall provide thirty (30) days notice prior to any publication of delinquent taxes. Such notice may be by mail to each delinquent taxpayer or by general notice of the forthcoming publication by publishing a Class 11-0 legal advertisement in compliance with the provisions of article three, chapter fifty-nine of the West Virginia Code for the City's publication area. No delinquency less than four (4) consecutive quarters shall be published.
After thirty (30) days, unpaid taxes may be published or posted in the local newspaper, city website, Summersville Community Television and posted on the front door of city buildings or other public notice posting areas as described in this article. The publication and posting process shall be further explained in articles 711.16, 711.17 and 711.18.
(Amended 2-27-17.)