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(b) At the time fixed for considering said <br />city Council shall hear the same together with any obje¢ <br />filed as aforesaid and thereupon may confirm or modify <br />assessment by motion. <br /> (c) Whenever the Director of Finance determines <br />user has deliberately withheld the amount of any <br />him by the provisions of this Article from the amo~ <br />to a service supplier required to collect the tax <br />service user has failed to pay the amount of the <br />service supplier for a period of two (2) or more <br />or whenever the Director of Finance deems it <br />interest of the City, he shall relieve such <br />the obligation to collect taxes due under thi~ <br />certain named service users for specified bi <br />Director of Finance shall notify the service <br />assumed the responsibility to collect the <br />periods and demand payment of such taxes. <br /> <br />the <br /> <br /> a service <br /> )sed on <br /> remitted <br /> that a <br /> to such <br /> g periods, <br /> best <br /> ice supplier of <br /> Article from <br />.ng periods. The <br /> that he has <br /> due for the stated <br /> notice shall be <br /> <br />served on the service user by handing it him personally or by <br />deposit of the notice in the United State mail, postage prepaid <br />thereon, addressed to the service user the address to which <br />billing was made by the service suppli required to collect the <br />tax; or, should the service user have ~nged his address, to <br />his last known address. <br /> <br />Sec. 35-212. Records. <br /> <br /> It shall be the duty of every <br />remit to the City any tax <br />preserve, for a period of three <br />necessary to determine the amou <br />required to collect and remit <br />records the Director of <br />at all reasonable times. <br /> <br /> required to collect and <br /> this Article to keep and <br /> years, all records as may be <br /> of tax which he may have been <br /> the Director of Finance, which <br />shall have the right to inspect <br /> <br />Sec. 35-213. Refunds. <br /> (a) Whenever the <br />paid more than once or <br />or received by the Dir~ <br />this Article, it may <br /> <br /> A claim in writi <br />within three (3) yei <br />penalty of perjury., <br />founded. <br /> (b) A servic <br /> <br /> of any tax has been overpaid or <br /> been erroneously or illegally collected <br /> tor of Finance under the provisions of <br /> refunded as provided in this Section. <br /> <br /> shall be filed with the Director of Finance <br />s of the date of payment stating under <br /> specific grounds upon which the claim is <br /> <br />)lier may claim a refund or take as credit <br /> <br />against taxes <br />be for any <br />illegally co] <br />prescribed <br />whom the <br />neither a <br />of the t~ <br />user or <br />user <br /> <br />sect <br />wrl <br /> <br /> .lected and remitted. The refund or credit shall <br /> overpaid, paid more than once, or erroneously or <br /> ~cted or received when it is established in a manner <br /> the Director of Finance that the service user from <br /> has been collected did not owe the tax. However, <br /> nor a credit shall be allowed unless the amount <br /> so collected has either been refunded to the service <br /> to charges subsequently payable by the service <br />person required to collect and remit. <br />No refund shall be paid under the provisions of this <br />unless the claimant establishes his right thereto by <br />records showing entitlement thereto. <br /> <br /> 35-214. Effective Date. <br /> The taxes imposed by this Article shall become operative as <br />~f November 1, 1970. <br /> <br />-5- <br /> <br /> <br />