Ordinance 2583-02 - Laserfiche WebLink

1a (3) The Director may cancel the penalties in subsections 10 (1) and (2) one time if a person: (a) is not currently licensed and filing returns, (b) was unaware of its responsibility to file and pay tax, (c) obtained business licenses and filed past due tax returns within 30 days after being notified by the Director, and (d) owes no tax for the delinquent tax periods. (4) The Director shall not cancel any interest charged upon amounts due. (5) The Director shall adopt administrative rules for the cancellation of penalties imposed under this chapter. Section 13. Taxpayer quitting business - Liability of successor. (1) Whenever any taxpayer quits business, sells out, exchanges, or otherwise disposes of his business or his stock of goods, any tax payable hereunder shall become immediately due and payable. Such taxpayer shall, within thirty(30) days thereafter,make a return and pay the tax due. (2) Any person who becomes a successor shall become liable for the full amount of any tax owing. The successor shall withhold from the purchase price a sum sufficient to pay any tax due to the city from the taxpayer until such time as: a) the taxpayer shall produce a receipt from the City showing payment in full of any tax due or a certificate that no tax is due, or b) more than six (6)months has passed since the successor notified the Director of the acquisition and the Director has not issued and notified the successor of an assessment. (3) Payment of the tax by the successor shall, to the extent thereof,be deemed a payment upon the purchase price. If such payment is greater in amount than the purchase price, the amount of the difference shall become a debt due such successor from the taxpayer. (4)Notwithstanding the above, if a successor gives written notice to the Director of the acquisition, and the Director does not within six (6)months of the date it received the notice issue an assessment against the taxpayer and mail a copy of that assessment to the successor, the successor shall not be liable for the tax. Section 14. Appeals. Any taxpayer aggrieved by the amount of the fee or tax found due by the Director under the provisions of this chapter, may file a written appeal with the Director requesting a hearing before the Finance and Budget committee. This appeal must be made within twenty days from the time such taxpayer was given notice of such amount. The Director shall, as soon as practicable, fix a time and place for the hearing of such appeal. A notice of the time and place of the appeal shall be mailed to the taxpayer. The hearing shall be conducted in accordance with the procedures established by the Finance 10