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A. General Limitations:
1. Statutory Limitations: Except as provided in this section, the taxes for any period, together with the interest thereon and penalties with respect thereto, imposed by this chapter shall not be assessed, nor credit taken, nor shall any notice of lien be filed, or distraint warrant be issued, or suit for collection be instituted, or any other action to collect the same be commenced, more than three (3) years after the date on which the tax was or is payable; nor shall any lien continue after such period, except for taxes assessed before the expiration of such period, notice of lien with respect to which has been filed prior to the expiration of such period, in which case such lien shall continue only for one year after the filing of notice thereof. In the case of false or fraudulent return with intent to evade tax, the tax together with interest and penalties thereon, may be assessed, or proceedings for the collection of such taxes may be begun at any time. Before the expiration of such period of limitation, the taxpayer and the manager may agree in writing to an extension thereof, and the period so agreed on may be extended by subsequent agreements in writing. In the case of failure to file a return, the sales tax or lodging tax may be assessed and collected at any time.
2. Date Fixed: For purposes of this section a tax return filed before the last day prescribed by law or by regulation promulgated pursuant to law for the filing thereof, shall be considered as filed on such last day.
3. Extension Of Period: Where, before the expiration of the time prescribed in this section for the assessment of tax, both the town manager and the taxpayer have consented in writing to any assessment after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
4. Revision Qualification; Periods Covered: Nothing in this section shall be construed to limit any right accrued or to revive any liability barred by any statute at the effective date hereof.
B. Trust Status Of Tax In Possession Of Retailer: All sums of money paid by the purchaser to the retailer as taxes imposed by this chapter shall be and remain public money, the property of Winter Park in the hands of such retailer and he shall hold the same in trust for the sole use and benefit of the town of Winter Park until paid to the town, and for failure to so pay to the town such retailer shall be punished as provided by the law. Thus, the statute of limitation provided herein does not apply to collections of public money in the possession of the retailer and such monies are collectable at any time after their due date upon demand of the town manager. (Ord. 225, Series of 1994)