Agenda - Council - 11/26/2024 - Laserfiche WebLink

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can obtain, and assess a tax on the basis thereof, which tax, less any payments theretofore made on account of the tax for the taxable period covered by such return shall be paid within five (5) days of the receipt of written notice and demand for such payment.Any such return or assessment made by the Director shall be prima facie correct and valid, and such person shall have the burden of establishing its incorrectness or invalidity in any action or proceeding in respect thereto. B. If any portion of a tax imposed by this Chapter, including penalties thereon, is not paid within thirty(30) days after it is required to be paid, the City may institute such legal action as may be necessary to recover the amount due plus interest, penalties, the costs and disbursements of any action. C. Upon a showing of good cause, the Director may grant an operator one 30-day extension of time within which to file a return and make payment of taxes as required by this Chapter provided that interest during such period of extension shall be added to the taxes due at the rate of ten (10%) percent per annum. Sec. 27.10.—Penalties. If any tax imposed by this Chapter is not paid within the time herein specified for the payment, or an extension thereof, there shall be added thereto a specific penalty equal to ten (10%) percent of the amount remaining unpaid. The amount of tax not timely paid, together with any penalty provided by this section, shall bear interest at the rate of ten (10%)percent per annum from the time such tax should have been paid until it is paid.Any interest and penalty shall be added to the tax and be collected as part thereof. Sec. 27.11. -Administration of Tax. The Director shall administer and enforce the assessment and collection of taxes imposed by this Chapter. The Director shall cause to be prepared blank forms for the returns and other documents required by this Chapter and shall distribute the same throughout the City and furnish them on application, but failure to receive or secure them shall not relieve any person from any obligation required of him/her under this Chapter. Sec. 27.12. - Examination of Records. The Director and those persons acting on behalf of the Director, authorized in writing by the Director, may examine the books, papers and records of any Operator in order to verify the accuracy of any return made, or if no return was made, to ascertain the tax as provided in this Chapter. Every such Operator is directed and required to give to the Director, or such other authorized agent or employee, the means, facilities and opportunity for such examinations and investigations as are hereby authorized. Sec. 27.13.—Violations.