Ordinance 268-73 - Laserfiche WebLink

1 Section 6: City Treasurer to investigate returns: If any taxpayer 2 fails to make his return, or if the City Treasurer is dissatisfied as to the 3 correctness of the statements made in the return of any taxpayer, said officer 4 or his authorized agent, may enter the premises of such taxpayer at any 5 reasonable time for the purpose of inspecting his books or records of 6 account to ascertain the amount of the tax or to determine the correctness of 7 such statements, as the case may be, and may examine any person under 8 9 oath administered by said officer, or his agent, touching the matters 10 inquired into, or said officer, or his authorized agent, may fix a time and 11 place for an investigation of the correctness of the return and may 12 issue a subpoena to the taxpayer, or any other person, to attend 13 upon such investigation and there testify, under oath administered by said 14 officer, or his agent, in regard to the matters inquired into and may, by 15 subpoena, require him, or any person, to bring with him such books, records 16 and papers as may be necessary. 17 18 Section 7: Extension of time penalties: The City Treasurer for 19 good cause shown may extend the time for making and filing any return as 20 required under this ordinance, and may grant such reasonable additional time within 21 which to file such return as he may deem proper. Provided, that any extension in exOess 22 of 30 days shall be conditioned upon payment of interest of 1/2 of 1% for each 23 30 days or portion thereof on the amount of the tax from the date upon which 24 tax becomes due. If tax return and/or payment are not received within 15 days of 25 due date a penalty must be included as follows: If 16 to 45 days delinquent, 10% 26 27 of the tax with a minimum penalty of $1 .00. If 46 to 75 days delinquent, 28 15% of the tax with a minimum penalty of $2.00. If 76 or more days delinquent 29 20% of the tax with a minimum penalty of $3.00. 30 31 32 -3-