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Clerk's Rules - Tax – Cancellation of Penalties - 5/8/2018
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Clerk's Rules - Tax – Cancellation of Penalties - 5/8/2018
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11/14/2023 1:18:18 PM
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Clerk's Rules
Title
Tax – Cancellation of Penalties
Effective Date
5/8/2018
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to 'Appr <br />Ct Clerk's Rule <br />Cancellation of Penalties <br />Pursuant to the authority in EMC 3.19.160, the City Clerk makes the following rule: <br />There may be situations where a business or individual contacts the office of the clerk to <br />request cancellation of penalties for delinquent taxes due. <br />EMC 3.19.120 provides that the Director may cancel the penalties imposed pursuant to <br />EMC 3.19.110(A) and (B) on two occasions: <br />A. Pursuant to EMC 3.19.120.A, the director may cancel penalties if the taxpayer <br />shows that its failure to timely file or pay the tax was due to reasonable cause <br />and not willful neglect as further described by the ordinance, and <br />B. Pursuant to EMC 3.19.120.C, the director may cancel the penalties one time if a <br />person: <br />1. is not currently licensed and filing returns; <br />2 was unaware of its responsibility to file and pay tax; <br />3. obtained business licenses and filed past due tax returns within 30 days after being <br />notified by the department; and <br />4. owes no tax for the delinquent tax periods. <br />Under either occasion, an individual or business must request, in writing, a cancellation <br />of penalties within 30 days after the date the director mails the notice that the penalties <br />are due. <br />The director shall not cancel any interest charged upon amounts due. <br />Finance Dir <br />City Clerk's Approval <br />Date <br />ery nip <br />Date <br />
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