This article shall be known as the "LTEA Costs of Collection
Ordinance."
When used here, the following terms shall have the following
meanings:
COSTS OF COLLECTION
The reasonable costs incurred to provide notices of delinquency
or to implement similar procedures utilized to collect delinquent
employer taxes and delinquent taxes from delinquent employers and
delinquent taxpayers, including the initial delinquent collection
fee, the delinquent collection fee and expenses.
DELINQUENT COLLECTION FEE
A cost of collection recovered by the Tax Officer from delinquent employers and delinquent taxpayers. Liability for the delinquent collection fee shall commence in accordance with §
260-64 of this article.
DELINQUENT EMPLOYER TAXES
Any taxes not paid on or before the due date by an employer
having a duty to withhold and pay taxes pursuant to the LTEA. Delinquent
employer taxes shall include all applicable penalties, interest, costs
of collection and fines and penalties in accordance with applicable
law.
DELINQUENT TAXES
Any taxes, other than taxes subject to withholding, not paid
on or before the due date by any taxpayer. Delinquent taxes shall
include all applicable penalties, interest, costs of collection and
fines and penalties in accordance with applicable law.
EMPLOYER
A person, business entity or other entity employing one or
more persons for a salary, wage, commission or other compensation
and having a duty to withhold taxes from its employees, file a return
and pay the Tax Officer pursuant to the provisions of the LTEA.
EXPENSES
All actual out-of-pocket expenses paid or incurred by the
Tax Officer to collect delinquent employer taxes and delinquent taxes,
including, but not limited to, court costs, Sheriff's fees and postage
expenses.
FINES AND PENALTIES
Those fines and penalties imposed by a court of competent
jurisdiction pursuant to the LTEA and any other applicable law.
GROSS COLLECTIONS
All taxes due, including the tax principal plus accumulated
penalties and interest and fines and penalties.
INITIAL DELINQUENT COLLECTION FEE
A cost of collection recovered by the Tax Officer from delinquent employers and delinquent taxpayers. Liability for the initial delinquent collection fee shall commence in accordance with §
260-64 of this article.
TAX OFFICER
Include its owners, shareholders, directors, employees, agents
and legal counsel, their owners, shareholders, partners, employees
and agents.
TAXPAYER(S)
Any individual, including self-employed individuals, required
under the LTEA to file a return of a tax or to pay a tax.
Costs of collection approved:
A. Expenses. Expenses shall be recovered by the Tax Officer as part
of delinquent employer taxes and delinquent taxes collected.
B. Initial delinquent collection fee. The initial delinquent collection
fee shall be 10% of gross collections calculated on the first of the
month for the entire month, or part thereof, in which delinquent employer
taxes and delinquent taxes are paid in full.
C. Delinquent collection fee. The delinquent collection fee shall be
20% of gross collections calculated on the first of the month for
the entire month, or part thereof, in which delinquent employer taxes
and delinquent taxes are paid in full.
D. Fines and penalties. Fines and penalties shall be in the amounts
approved by a court of competent jurisdiction.
Fines and penalties shall be in addition to any costs of collection
due. The Tax Officer shall charge and recover costs of collection
from any delinquent employer or delinquent taxpayer even after a court
awards fines and penalties, unless otherwise provided by applicable
law.