Ordinance 3292 - Laserfiche WebLink

• and it appears that there was no tax due for the period for which no return was filed, the Clerk mar assess a. ;ainst such taxpayer a penalty not to exceed Three Dollars ( 3 .00) for such failure. The Clerk shall notify the ta.x:ayer by mail of the amount of any eenalties so added or assessed and the same shall be come due and shall be paid within ten ( 10) days from the date of such notice . SALE OF " Section 16: SALE O:1 TRANSFER OF BU IaLSS: Upon the sale BUSINESS or transfer during any bi -monthly period of a business on account of ` which a license fee or tax is hereby reruired, the purchaser or trans- feree shall , if the fee or tax has not been paid in full for said bi- f# monthly period, be reseonsible for the payment of the fee or tax for that portion of the bi-monthly period during, which he carried on such business. KETURNS Section 17: Afj-LIC:yTIUNS Aid) iETURI\S C0: `ILui.TIAL: The Cu CFI- applications and returns mace to the Clerk pursuant to this ordinance DENTIAL shall not be made public, nor shall the'r be subject to the inspection Iof any perscn except the Mayor, City Attorney, City Clerk or his authorized agent , and members of the City Council; and it shall be unlawful for any person to make public or to inform any other person as to the contents or any information contained in or to per :it { inspection of any application or return except as in this section authorized. ERRORS t Section l$: OVEE OR UNDER-PAYI, ;NT OF TAX: If the City Clerk upon investigation or upon checking returns finds that the fee !, or tax paid on any of them is more than the amount required of the tu.x- peyer, he shall refund the amount overpaid by a warrant upon the General Fund. If the Clerk finds that the fee or tax paid is less than required, he shall mail a statement to the taxpayer showing the balance due , who shall within three (3 ) days pay the amount shown thereon. FAILUHE '? Section 19: FAILU fE TO LAKE RETURN: If any taxpayer fails. TO h. AFE neglects or refuses to make his return as and when required herein RTURh the Clerk is authorized to determine the amount of the tax payable , and by mail to notify such taxpayer of the amount so determined. The ' amount so fixed shall thereupon become the tax and be immediately due end payable . APPEALS Section 20: APPEALS TO CITY COUNCIL.: Any taxpayer TO ; aggrieved by the amount of the fee or tax found by the Clerk to be COUNCIL , required under the provisions of this ordinance , may appeal to the City Council from such findin.T by filing a written notice of appeal with the City Clerk within five days from the time such taxpayer was given notice of such amount. The Clerk shall , as soon as practicable' fix a time and place for the hearing of such appeal , which time steal_ , be not more than ten days after the fili n of the notice of appeal , and he shall cause a notice of the time and place thereof to be mailed to the appellant. At such hearing the taxpayer shall be entitled to be heard and to introduce evidence in his own behalf. The City Council shall thereupon ascertain the correct amount of the fee or tax by resolution and the City Clerk shall immediately notify the appellant thereof by mail , which amount, together with costs of the appeal, if appellant is unsuccessful therein, must be paid within there days after such notice is given . The President of the City Council, or. the Chairman of : any committee thereof before which the appeal is to be heard, may, - 13 -