The collector of business taxes is authorized to enter into an agreement in writing with any person relating to the liability of such person with respect to any tax administered by the collector of business taxes under this subchapter for any taxable period. The collector of business taxes is authorized to compromise or settle any tax due and owing the city in an amount less than or equal to $10,000, or other amount deemed appropriate by the Municipal Court. For taxes in an amount over $10,000, approval of any settlement or compromise must be obtained from the City Council.
(Ord. passed 12-18-1998)