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(a) Any person identified as a successor in interest by definition in section 19-1 of this article may not be subject to the provisions of section 19-25 of this article if that person has withheld from the purchase price an amount equal to or greater than the taxes, interest and penalties owned by the seller and has placed that amount in escrow in the name of the city;
(c) Any person identified as successor in interest by definition in section 19-1 of this article may not be subject to the provisions of section 19-25 of this article if a period of more than twelve (12) months has expired between the time that the successor in interest acquires the property and the time the predecessor quit the business; or
(d) Any person identified as a successor in interest by definition in section 19-1 of this article may not be subject to the provisions of section 19-25 of this article if that person acquired the business or business property only to protect his investment and does not operate the business nor sell the business to another party who will operate the business.
(Ord. No. 7885, § 2, 8-3-92)
A taxpayer who fails to provide information regarding the number of employees, upon which the license fee as provided in section 19-41A of this article is based, to the city within thirty (30) days following a written request by the city; shall be subject to license revocation and/or other administrative remedies as provided in this article.
(Ord. No. 7885, § 2, 8-3-92)
(a) Limitation when a return has been filed.
(1) Except as provided elsewhere in this section, the tax collector may assess additional tax due at any time within four (4) years after the month in which the return is required to be filed, or within four (4) years after the month in which the return is filed, whichever period expires later.
(2) In the event of any delay in commencement or completion of any examination by the tax collector, when the delay is requested by, agreed to, or caused by any act of the taxpayer, all periods of time reasonably attributable to any such delay shall be excluded from the computation of any limitation period prescribed by this section, and the tax collector shall be entitled to make a determination for taxes due without exclusion of any such time period, and any limitation period shall be extended for a length of time equivalent to the period of delay.
(3) Any assessment of additional tax due by the tax collector shall be deemed to have been made by mailing a copy of a notice of audit assessment by certified mail to the taxpayer's address of record with the tax collector or by personal delivery of a copy of a notice of audit assessment to the taxpayer or his authorized agent.
(4) Any request by a taxpayer for refund of taxes paid in error must be presented in writing to the tax collector no later than four (4) years after the tax was paid.
(b) Suspension of limitation period. The limitation period on assessment shall be suspended for the period:
(1) The assets of the taxpayer are in the control or custody of the court in any proceeding before any court of jurisdiction within the United States of America, and for one hundred eighty (180) calendar days thereafter; or
(2) Of any extension of time for the expiration of the limitation period which the taxpayer and the tax collector agree upon in writing.
(c) When no return filed; false/fraudulent return; failure to obtain a license. In the case of a false or fraudulent return, or failure or refusal to file a return, or civil fraud or evasion, for any period, the tax collector may assess the amount of taxes payable for that month at any time, without any reliance by the taxpayer upon any time limitation provided elsewhere in this article. In addition, there shall be no limitation to the assessment of taxes found to be due for any period where the taxpayer has failed to obtain the license required by this article.
(Ord. No. 7885, § 2, 8-3-92; Ord. No. 8128, § 3, 9-27-93)
(b) Payment is timely when received by the finance department prior to the twenty- first day of any calendar quarter.
(c) The provisions of this section will not apply to taxpayers claiming the exemption authorized pursuant to section 19-22.
(Ord. No. 7885, § 2, 8-3-92)
Except as provided elsewhere in this article, the provisions of this division are incorporated by this reference and made a part of divisions 2, 3 and 4 of article I as though fully set forth therein and shall apply to the tax levied in sections 19-41, 19-51, 19-54, and 19-66 with full force and effect.
(Ord. No. 7885, § 2, 8-3-92; Ord. No. 10360, § 2, 12-19-06, eff. 1-1-07)
The administration of this article is vested in and shall be exercised by the director of finance, or such other person to whom may be assigned the duty of administering, assessing and collecting the taxes hereby imposed except as otherwise specifically provided herein, subject to the direction and supervision of the city manager and the mayor and council; the director of finance, or such other person to whom he may assign the duty of administering, assessing and collecting the taxes hereby imposed, is hereby empowered to enforce the provisions of this article, together with the city attorney, who is hereby charged with the duty of taking, commencing and prosecuting such legal remedies as are provided by law, including this article.
(Ord. No. 7885, § 2, 8-3-92)
The director of finance shall keep such records and accounts as shall be necessary to adequately show separately the taxes collected under each of the classifications and amounts collected from businesses taxed by this article; the director of finance shall keep full and accurate records of all moneys received by him, and shall preserve all reports and tax returns filed with him pursuant to the terms hereof for a period of four (4) years.
(Ord. No. 7885, § 2, 8-3-92)
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