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which credit is claimed,the taxpayer shall attach all Quarterly Tax Summary Washington <br /> State Unemployment Insurance Reports filed with the State but not yet submitted to the <br /> City.The reports submitted must redact employee names and social security numbers,but <br /> otherwise be complete replications. <br /> 7. The taxpayer is not eligible for this credit if the taxpayer owes the City any taxes which <br /> are duo under a past return,including,but not limited to,amounts due under Chapters <br /> 3.19,3.20,3.24,3.28,and/or-3,36. <br /> 8. This_credit may not be applied retroactively by amending prior returns,but may be <br /> carried forward to the extent the.credit exceeds the taxes imposed under this Chapter. <br /> 9. This credit is not considered a payment of taxes for purposes of EMC 3.19.100 or any <br /> other purpose.As such,unused credit amounts will not be refunded and will not accrue <br /> interest. <br /> D. In addition to the requirements of EMC 3.19.060,the taxpayer must maintain records for <br /> each new full-time employment position filled and such records shall be available for the <br /> City's review,consistent with EMC 3.19.060.At a minimum,these records must include: <br /> 1. Quarterly Tax Summary Washington State Unemployment Insurance Reports filed <br /> during the current year and five previous years; <br /> 2. Employment records,including Washington State and federal tax returns,for the current <br /> year and the five previous years; and <br /> 3. A written job description of each new full-time employment position for which credit is <br /> claimed. <br /> E. If at any time the director finds that a taxpayer is not eligible,or has lost eligibility,for credit <br /> allowed under this section,such credit shall be revoked immediately and the director shall <br /> impose interest,and may impose penalties,in accordance with Chapter 3.19 EMC. <br /> F. Notwithstanding provisions elsewhere in Chapter 3.24 EMC,the director is authorized to <br /> promulgate rules and regulations implementing,interpreting,and enforcing the provisions of <br /> this section. <br /> Section 2. Section 1, Subsection 3.19.140 of Ordinance No. 2809-04(EMC 3.19.140)which <br /> reads as follows: <br /> 3.19.140 Appeals. <br /> Any taxpayer aggrieved by the amount of the fee or tax found.due by the director under the <br /> provisions of this chapter may file a written appeal with the director requesting a hearing before <br /> the finance and budget committee.This appeal must be made within twenty days from the time <br /> such taxpayer was given notice of such amount.The director shall,as soon as practicable,fix a <br /> time and place for the hearing of such appeal. A notice of the time and place of the appeal shall <br /> be mailed to the taxpayer. The hearing shall be conducted in accordance with the procedures <br /> established by the finance and budget committee.Further appeal can be made to the city council. <br /> The finance and budget committee or city council may reverse or modify an action of the <br /> 1t <br />