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that is administered or collected by the City, and that has a statutorily defined <br /> due date. <br /> 3.19.120 Cancellation of penalties. <br /> A. The Director may cancel any penalties imposed under Sections <br /> 3.19.110(A) ?and (B) if the taxpayer shows that its failure to timely file or pay the <br /> tax was due to reasonable cause and not willful neglect. Willful neglect is <br /> presumed unless the taxpayer shows that it exercised ordinary business care <br /> and prudence in making arrangements to file the return and pay the tax but was, <br /> nevertheless, through no fault of its own, unable to file or pay by the due date. <br /> The Director has no authority to cancel any other penalties or to cancel penalties <br /> for any other reason except as provided in subsection C of this section. <br /> B. A request for cancellation of penalties must be received by the Director <br /> within 30 days after the date the Director mails the notice that the penalties are <br /> due. The request must be in writing and contain competent proof of all pertinent <br /> facts supporting a reasonable cause determination. In all cases the burden of <br /> proving the facts rest upon the taxpayer. <br /> C. The Director may cancel the penalties in Section 3.19.110(A) and ?(B) one <br /> time if a 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 <br /> after being notified by the Departments; and <br /> 4. Owes no tax for the delinquent tax periods. <br /> D. The Director shall not cancel any interest charged upon amounts due. <br /> 3.19.130 Taxpayer quitting business—Liability of successor. <br /> A. Whenever any taxpayer quits business, sells out, exchanges, or otherwise <br /> disposes of his business or his stock of goods, any tax payable hereunder shall <br /> become immediately due and payable. Such taxpayer shall, within ten (10) days <br /> thereafter, make a return and pay the tax due. <br /> B. Any person who becomes a successor shall become liable for the full <br /> amount of any tax owing. The successor shall withhold from the purchase price a <br /> sum sufficient to pay any tax due to the city from the taxpayer until such time as: <br /> 1. The taxpayer shall produce a receipt from the city showing payment in full <br /> of any tax due or a certificate that no tax is due; or <br /> 2. More than six (6) months has passed since the successor notified the <br /> Director of the acquisition and the Director has not issued and notified the <br /> successor of an assessment. <br /> C. Payment of the tax by the successor shall, to the extent thereof, be <br /> deemed a payment upon the purchase price. If such payment is greater in <br /> amount than the purchase price, the amount of the difference shall become a <br /> debt due such successor from the taxpayer. <br /> D. Notwithstanding the above, if a successor gives written notice to the <br /> Director of the acquisition, and the Director does not within six (6) months of the <br /> date it received the notice issue an assessment against the taxpayer and mail a <br /> copy of that assessment to the successor, the successor shall not be liable for <br /> the tax. <br /> 9 <br />