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Sec. 35-209. Duty to collect. Procedures. <br />The duty to collect and remit the taxes imposed by thi <br />Article shall be performed as follows: <br />(a) The tax shall be collected insofar as p at <br />the same time as and along with the charges made in acc ~dance <br />with regular billing practices of the service supplie~ Except <br />in those cases where a service user pays the full am of said <br />charges but does not pay any portion of a tax impos or where a <br />service user has notified a service supplier that is refusing <br />to pay a tax imposed which said service supplier <br />collect, if the amount paid by a service user is <br />full amount of the charge and tax which has <br />period, a proportionate share of both the char <br />shall be deemed to have been paid. <br /> (b) The duty to collect tax from a <br />commence with the beginning of the first rE <br />applicable to that person which starts on <br />date of this Article. Where a person rec <br />billing, One or more being for different <br />duty to collect shall arise separately <br /> (c) Where the remittance of taxes <br />Article is based upon the estimated <br />amount billed, less uncollectibles <br />supplier may submit a payment plan <br />for his approval. If the Director <br />after examining the plan that it <br />system-wide bill collection expe <br />If there is indication to the D~ <br />the payments made are less <br />actual taxes due, he is autho~ <br />whether the service supplier <br /> <br />Sec. 35-210. Powers and of Director of Finance. <br /> The Director of ~f City shall have the power and <br />duty, and is hereby dire to enforce each and all of the <br />provisions of this Arti~ The Director of Finance shall have <br />power to adopt rules not inconsistent with the <br />provisions of this Ar' ~'le for the purpose of carrying out and <br />enforcing the paymen ~collection and remittance of the taxes <br />herein imposed; and ~copy of such rules and regulations shall <br />be on file and avaJ for public examination in the office <br />of the Director o~ <br /> <br /> required to <br /> ~ss than the <br /> for the billing <br />and the tax <br /> <br /> user shall <br /> billing period <br /> after the operative <br /> more than one <br /> than another, the <br /> each billing period. <br /> ~llected under this <br /> ge of the'total <br /> delinquents, the service <br /> the Clerk of the Council <br /> Finance of City determines <br /> reasonably based on prior <br /> he shall approve the plan. <br />~tor of Finance of City that <br /> percent (95%) of the <br /> to investigate and determine <br /> Submit a new plan. <br /> <br />Sec. 35-211. Administrative Remedy. <br /> (a) The Di of Finance may make an assessment for taxes <br />not paid or .tted by a person required to pay or remit. A <br />notice of which shall refer briefly to the <br />amount of taxes and penalties imposed and the time and place <br />when such sessment is due and payable, shall be submitted to <br />the City for confirmation or modification. The Director <br />of shall mail a copy of such notice to the service <br />suppli to the ~ervice user at least ten (10) days prior to <br />the d~ of the hearing and shall post such notice, for at least <br />ten continuous days prior to the date of the hearing, on the <br />bul board in the entryway at the city Hall, 217 North Main <br />S' Any interested party having any objections may appear <br /> be heard at the hearing, provided that his objection is filed <br /> writing with the Clerk of the Council and Director of Finance <br /> )rior to the time set for the hearing. <br /> <br />-4- <br /> <br /> <br />