11A - ORDINANCE - BUSINESS LICENSE TAX PENALTY ABATEMENT

Home Browse Search

Sec. 21-43. Collector; extension of time for filing - compromise of claims; waiver of claims. (a) The collector shall have the power to extend the time for filing any required application, affidavit, statement or report and remitting of any taxes or other monies owing for a period of up to six (6) months. In connection with that authority the collector shall also have the power to extend the time for giving notification of tax renewal and to extend the time that any previously issued license shall remain valid. The collector may in his or her discretion exercise this authority on a case-by-case basis in connection with any individual applicant or licensee, or other individual person subject to the requirements of this chapter. The collector may also exercise this authority on a class- by-class basis in connection with any category, class or subclass of assessment or any category, class or subclass of applicants, licensees, or other persons subject to the requirements of this chapter, or any persons subject to any applicable business license tax surcharge or surtax or other business license related assessment or fee required or authorized under the general laws of the state. (b) The collector shall have the further power, for good cause shown, to compromise any claim, or class of claims, as to the amount demanded or owing. (c) The collector, shall have the further authority to settle, discontinue, or waive the collection of any claim, or class of claims, for good cause shown, or if it appears that further proceedings would be without merit, or if the administrative or legal cost therefor would be excessive, or if the amount of the claim in question is de minimus. A claim, or class of claims, shall be deemed to be de minimus whenever the total amount of the claim is determined by the collector to be equal to or less than the total anticipated administrative costs associated with collecting said amount. The collector may in his or her discretion determine this amount on a case-by-case basis or on a class-by-class basis. In accordance with section 21-42 the collector may adopt administrative rules, regulations, and guidelines, relating to the settlement, discontinuance, or waiver of claims arising pursuant to this chapter. (d) In connection with the exercise of the power and authority hereinabove provided to the collector, he or she in their discretion, shall have the right to allow the payment of any taxes or other monies owed to the city by installment without penalty, interest or other administrative charge on a case-by-case basis or class-by-class basis. In accordance with section 21-42 the collector may adopt administrative rules, regulations, and guidelines, relating to the acceptance of installment payments. (e) Moreover, to effectively implement the intent of the general provisions of this chapter the collector in his or her discretion may vary the strict procedural, enforcement, deposit, or other administrative requirements of this chapter on a case-by-case or class- by-class basis in any manner. Sec. 21-44. Collector; additional power. 11X-19