(Reserved)
*This information is for Model City Tax Code purposes only. (Reserved)
Administration of This Chapter; Rule Making
*This information is for Model City Tax Code purposes only. (a) The administration of this Chapter is vested in the Tax Collector, except as otherwise specifically provided, and all payments shall be made to the ____________________. (b) The Tax
Administrative Review; Petition for Hearing or for Redetermination; Finality of Order
*This information is for Model City Tax Code purposes only. For the purpose of this section, "Municipal Tax Hearing Office" means the administrative offices of the Municipal Tax Hearing Officer. (a) Informal Conference. A taxpayer shall have the
Agreement for Installment Payments of Tax
*This information is for Model City Tax Code purposes only. (a) The City may enter into an agreement with a taxpayer to allow the taxpayer to satisfy a liability for any tax imposed by this Chapter by means of installment payments. The Tax Collector
Basis for Evaluating Employee Performance
*This information is for Model City Tax Code purposes only. (a) The Tax Collector shall solicit evaluations from taxpayers and include such evaluations in the performance appraisals of his employees, where applicable. (b) The Tax Collector shall not
Civil Actions
*This information is for Model City Tax Code purposes only. (a) Liens. (1) Any tax, penalty, or interest imposed under this Chapter which has become final, as provided in this Chapter, shall become a lien when the City perfects a notice and claim of
Closing agreements in cases of extensive taxpayer misunderstanding or misapplication; approval; rules
*This information is for Model City Tax Code purposes only. (a) If the Tax Collector determines that noncompliance with tax obligations results from extensive misunderstanding or misapplication of provisions of this Chapter it may enter into closing
Collection of Taxes When There is Succession in and/or Cessation of Business
*This information is for Model City Tax Code purposes only. (a) In addition to any remedy provided elsewhere in this City Code that may apply, the Tax Collector may apply the provisions of subsections (b) through (d) below concerning the collection
Criminal Penalties
*This information is for Model City Tax Code purposes only. (a) It is unlawful for any person to knowingly or willfully: (1) fail or refuse to make any return required by this Chapter. (2) fail to remit as and when due the full amount of any tax or
Deficiencies; when inaccurate return is filed; when no return is filed; estimates
*This information is for Model City Tax Code purposes only. (a) If the taxpayer has failed to file a return, or if the Tax Collector is not satisfied with the return and payment of the amount of tax required, and additional taxes are determined by