For the purpose of this article the term:
(a) "Officer or employee of this City" includes but shall not be limited to, any former officer or employee of the City.
(b) "Person" includes but is not limited to, any individual, firm, partnership, limited partnership, co-partnership, joint venture, association, corporation, municipal corporation, organization, receiver, estate, trust, guardian, executor, administrator, and also any office employee or member of any of the foregoing who, as such officer, employee or member, is under a duty to perform or is responsible for the performance of an act prescribed by the provisions of this article and the provisions of any of the other ordinances which impose taxes administered by the Treasurer, unless the intention to give a more limited or broader meaning is disclosed by the context of this article or any of the other ordinances which impose taxes administered by the Treasurer.
(c) "Tax" or "taxes" includes within the meaning thereof taxes specified in Section 753.03, additions to tax, penalties and interest, unless the intention to give the same a more limited meaning is disclosed by the context.
(d) "City Treasurer" or "Treasurer" means the Treasurer of the City of Vienna.
(e) "Taxpayer" means any person required to file a return for any tax administered under this article or any person liable for the payment of, any tax administered under this article.
(f) "Tax administered under this article" means any tax to which this article applies as set forth in Section 753.03.
(g) "This City" means the City of Vienna.
(Ord. 0-19-87. Passed 4-9-87.)
(a) Regulations and Forms. The Treasurer shall administer and enforce each tax to which this article applies and in connection therewith, shall prescribe all necessary forms.
(b) Investigations. For the purpose of ascertaining the correctness of any tax return or assessment and for the purpose of making an estimate of any taxpayer's liability for any tax administered under this article and for the further purpose of conducting the hearings provided for in this article, the Treasurer shall have the power to examine or cause to be examined, by any agent or representative designated by the Treasurer, any books, papers, records, memoranda, inventory or equipment bearing upon the matters required, to be included in the tax return, may make test checks of tax yield, and may require the attendance of the person rendering the tax return or the attendance of any other person having knowledge of the matters contained therein and may take testimony and may require material proof with power to administer an oath to such person or persons.
(c) Subpoena and Subpoena Duces Tecum. For the efficient administration of the powers vested in the Treasurer in subsection (b) hereof, the Treasurer shall have the power to issue subpoenas and subpoenas duces tecum, in the name of the City, and compel the attendance of witnesses and the production of books, papers, records, documents and testimony at the time and place specified. Every such subpoena and subpoena duces tecum shall be served at least five days before the return date thereof by personal service made by any person over eighteen years of age. Service of subpoenas and subpoenas duces tecum shall be the responsibility of the Treasurer or his delegate. Any person, except a person in the employ of the City who serves any such subpoena or subpoena duces tecum shall be entitled to the same fee as sheriffs who serve witness subpoenas for the circuit court of this State. Upon motion made promptly, and in any event before the time specified in a subpoena or subpoena duces tecum for compliance therewith, the circuit court of the county in which the person upon whom any such subpoena or subpoena duces tecum was served resides, has his or its principal place of business or is employed, or the circuit court of the county in which any such subpoena or subpoena duces tecum was served, or the judge of any circuit court in vacation, may grant any relief with respect to any such subpoena or subpoena duces tecum which any such circuit court, under the "West Virginia Rules of Civil Procedure for Trial Courts of Record," could grant, and for any of the same reasons, with respect to any such subpoena or subpoena duces tecum issued from any such circuit court. In case of disobedience or neglect of any subpoena or subpoena duces tecum served on any person, or the refusal of any witness to testify to any matter regarding which he may be lawfully interrogated; the circuit court of the county in which such person resides, has his or its principal place of business or is employed, or the judge thereof in vacation, upon application by the Treasurer, shall compel obedience by attachment proceedings for contempt as in the case of disobedience of the requirements of a subpoena or subpoena duces tecum issued from such circuit court or a refusal to testify therein. Witnesses subpoenaed under this subsection shall testify under oath or affirmation.
(d) Returns by Treasurer. If any taxpayer fails to file a return at the time required by law or by regulation made under authority of law, the Treasurer may proceed to make a return from any information available.
(e) Secrecy of Returns. Except when required in an official investigation into the amount of tax due under any ordinance administered under this article or in any proceeding before a court of competent jurisdiction to collect or ascertain the amount of such tax and except as provided in subsection (f), (g) and (h) hereof, it shall be unlawful for any officer or employee of this City to divulge or make known in any manner the tax return, or any part thereof of any individual, firm or corporation, or disclose information concerning the personal affairs of any individual or the business of any single firm or corporation, or disclose the amount of income, or any particulars set forth or disclosed in any report, declaration or return required to be filed with the Treasurer by any ordinance imposing any tax administered under this article or by any rule or regulation of the Treasurer issued thereunder.
Any person protected by the provisions of this article may, in writing, waive the secrecy provisions of this subsection for such purpose and such period as he shall therein state, and the Treasurer, if he so determines, may thereupon release to designated recipients such taxpayer's return or other particulars filed under the provisions of the tax ordinances administered under the provisions of this article. This subsection shall not be construed to prohibit the publication or release of statistics so classified as to prevent the identification of particular reports and the items thereof.
(f) Reciprocal Exchange. The City Treasurer may permit the proper officer of the United States, or the District of Columbia, or the State, or any other state, or any political subdivision of the State, or his authorized representative, to inspect reports, declarations or returns filed with the Treasurer or may furnish to such officer or representative a copy of any such document provided such other jurisdiction grants substantially similar privileges to the City.
(g) Release of Administrative Decisions. The Treasurer may, in his discretion, release his administrative decisions, or a summary thereof, to the public; provided that, unless waived in writing by the taxpayer, any identifying characteristics or facts about the taxpayer shall be omitted or modified to such an extent so as to not disclose the name or identity of the taxpayer.
(h) Service of Notice. Notices of assessments and administrative decisions shall be served upon the taxpayer either by personal service or by certified mail.
(i) Timely Filing and Paying.
(1) Delivery in person. If any return, claim, statement or other document required to be filed, or any payment required to be made within a prescribed period or on or before a prescribed date, is delivered in person on or before such date to the Treasurer during normal business hours of the Treasurer, it shall be timely filed.
(2) Timely mailing. If any return, claim, statement or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under authority of the provisions of any ordinance imposing any tax administered under this article is after such period or such date, delivered by United States mail to the Treasurer the date of the United States postmark stamped on the cover in which such return, claim, statement or other document or payment is mailed shall be deemed to be the date of delivery or the date of payment, as the case may be, provided the following mailing requirements are met:
A. The postmark date falls within the prescribed period or on or before the prescribed date for filing (including any extension granted for such filing) of the return, claim, statement or other document, or for making the payment (including any extension granted for such payment), and
B. The return, claim, statement, other document or payment was, within the time prescribed in subsection (i)(2)A. hereof, deposited in the mail in the United States in an envelope or other appropriate wrapper, postage prepaid, properly addressed to the Treasurer.
(3) Postmarks. This subsection shall apply in the case of postmarks not made by the United States Post Office only if and to the extent provided by rules br regulations prescribed by the Treasurer.
(4) Registered and certified mailing. For purposes of this section, if any return, claim, statement, or other document or payment is sent by United States registered or certified mail, the date of registration or certification shall be deemed the postmark date.
(5) Last date for filing or payment. The last date for timely filing or timely payment shall include any extension of time authorized by law or regulation and any extension of time granted in writing by the Treasurer.
(j) Time for Performance of Acts Where Last Day Falls on Saturday, Sunday or Legal Holiday. When the last day prescribed under authority of any ordinance imposing any tax administered under this article for performing any act falls on Saturday, Sunday or a legal holiday, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or a legal holiday. For the purposes of this subsection, the last day for the performance of any act shall be determined by including any authorized extension of time; and the term "legal holiday" means a legal holiday in the City.
(k) Enforcement. The enforcement of any of the provisions of this article or the provisions of any other ordinances imposing taxes administered under this article shall be under the exclusive jurisdiction of the Treasurer.
(Ord. 0-19-87. Passed 4-9-87.)