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ORDINANCE NO. NS- 1263 <br />PAGE FOUR <br /> <br />Sec. 35-161. Additional Powers and Duties of Tax <br /> <br />Administrator, etc. <br /> <br /> (a) The Tax Administrator shall have the power <br />duty, and is hereby directed to enforce each and all <br />provisions of this code. <br /> <br />/ <br /> <br /> the <br /> <br />Sec. 35-162. Assessment - Administrative <br /> <br /> (a) The Tax Administrator may make an <br />taxes not paid or remitted by a person re¢ <br /> <br /> for <br />pay. <br /> <br /> (b) Whenever the Tax Administrator dete that a <br />service user has deliberately withheld the of the <br />tax owed by him from the amounts remitted a person required <br />to collect the tax, or that a service user failed to pay <br />the amount of the tax to such person for period of two or <br />more billing periods, or whenever the Administrator deems <br />it in the best interest of the City, he hall relieve such person <br />of the obligation to collect taxes due this code from <br /> <br />such service users for specified <br />Administrator shall notify the servi( <br />assumed responsibility to collect th <br />periods and demand payment of such <br />served on the service user by handJ <br />or by deposit of the notice in <br />prepaid thereon, addressed to <br />to which billing was made by <br />the tax; or, should the service <br />to his last known address. If <br />the tax to the Tax Adminis <br /> <br /> periods. The Tax <br /> user that he has <br /> taxes due for the stated <br /> The notice shall be <br /> it to him personally <br /> States mail, postage <br /> user at the address <br />required to collect <br />have changed his address, <br />service user fails to remit <br />within fifteen (15) days from <br /> <br />the date of the service of notice upon him, which shall <br />be the date of mailing if se is not accomplished in <br />person, a penalty Of twenty percent (25%) of the amount <br />of the tax set forth in notice shall be imposed, but not <br />less than $5.00. The pen~ ty shall become part of the tax <br />herein required to be paJ <br /> <br />Sec. 35-163. <br /> <br /> It shall be the <br />and remit to the <br />preserve, for a per: <br />necessary to <br />been liable for <br />Administrator, wh <br />the right to ins <br /> <br /> of every person required to collect <br /> tax imposed by this code to keep and <br /> of three years, all records as may be <br /> the amount of such tax as he may have <br />collection of and remittance to the Tax <br /> records the Tax Administrator shall have <br /> at all reasonable times. <br /> <br />Sec. 35-11 <br /> <br />Refunds. <br /> <br /> (a) the amount of any tax has been overpaid <br />or paid once or has been erroneously or illegally <br />collected o received by the Tax Administrator under this code <br />it may be funded as provided in this section. No refund will <br />be consid( by the Tax Administrator for a period in excess <br />of twel~ (12) months prior to the date application is <br />receive~ <br /> <br /> A person required to collect and remit taxes im- <br /> posed this code may claim a refund or take as credit <br /> aga~ it taxes collected and remitted the amount overpaid, <br />pa~. than once or erroneously or illegally collected or <br />re~ when it is established in a manner prescribed by the <br />T~ Administrator that the service user from whom the tax has <br /> collected did not owe the tax; provided, however, that <br /> <br /> <br />