Ordinance 1023-84 - Laserfiche WebLink

• Section 10: Extension of Time Penalties The City Treasurer for good cause shown may extend the time for making and filing any return as required under this ordinance, and may grant such reasonable additional time within which to file such return as he may deem proper. Provided, that any extension in excess of 30 days shall be conditioned upon payment of interest of 1% for each 30 days or portion thereof on the amount of the tax from the date upon which tax becomes due. If tax return and/or payment are not received within 15 days of due date a penalty must be included as follows: If 16 to 45 days delinquent, 10% of the tax with a minimum penalty of $1.00. If 46 to 75 days delinquent, 15% of the tax with a minimum penalty of $2.00. If 76 or more days delinquent 20% of the tax with a minimum penalty of $3.00. Section 11: Over or Under Payment of Tax If the City Treasurer upon investigation or upon checking returns finds that the tax paid on any of them is more than the amount required of the taxpayer, he shall refund the amount overpaid by a warrant upon the General Fund. If the City Treasurer finds that the tax paid is less than required, he shall mail a statement to the taxpayer showing the balance due, who shall within ten (10) days pay the amount shown thereon. Section 12: Failure To Make Return If any taxpayer fails, neglects or refuses to make his return as and when required herein the City Treasurer 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 and payable. Section 13: Appeal To City Council Any taxpayer aggrieved by the amount of the tax found by the City Treasurer to be required under the provisions of this chapter, may appeal to the City Council from such finding by filing a written notice of appeal with the City Treasurer within five days from the time such taxpayer was given notice of such amount.