City of Waverly, IL
Morgan County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the City Council of the City of Waverly as indicated in article histories. Amendments noted where applicable.]
[Adopted 4-6-1999 by Ord. No. 99-2 (Ch. 28, Art. IV, of the 1973 Code)]
As used in this article, the following terms shall have the following meanings:
GROSS CHARGES
The amount paid to a telecommunications retailer for the act or privilege of originating or receiving telecommunications within the City, and for all services rendered in connection therewith, valued in money whether paid in money or otherwise, including cash, credits, services, and property of every kind or nature, and shall be determined without any deduction on account of the cost of such telecommunications, the cost of the materials used, labor or service costs, or any other expense whatsoever. In case credit is extended, the amount thereof shall be included only as and when paid. Gross charges for private line service shall include charges imposed at each channel termination point within the City, charges for the channel mileage between each channel termination point within the City, and charges for that portion of the interstate interoffice channel provided within the City. Charges for that portion of the interstate interoffice channel provided in Illinois shall be determined by the retailer as follows: 1) for interstate interoffice channels having two channel termination points, only one of which is in Illinois, 50% of the total charge imposed; or 2) for interstate interoffice channels having more than two channel termination points, one or more of which are in Illinois, an amount equal to the total charge multiplied by a fraction, the numerator of which is the number of channel termination points within Illinois and the denominator of which is the total number of channel termination points. Prior to January 1, 2004, any method consistent with this definition or other method that reasonably apportions the total charges for interstate interoffice channels among the states in which channel termination points are located shall be accepted as a reasonable method to determine the charges for that portion of the interstate interoffice channel provided within Illinois for that period. However, "gross charges" shall not include:
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
A. 
Any amounts added to a purchaser's bill because of a charge made under:
(1) 
The fee imposed by this article;
(2) 
Additional charges added to a purchaser's bill under Section 9-221 or 9-222 of the Public Utilities Act;
(3) 
The tax imposed by the Telecommunications Excise Tax Act (35 ILCS 630/1 et seq.);
(4) 
911 surcharges;
(5) 
The tax imposed by Section 4251 of the Internal Revenue Code; or
(6) 
The tax imposed by the Simplified Municipal Telecommunications Tax Act (35 ILCS 636/5-1 et seq.).
B. 
Charges for a sent collect telecommunication received outside the City;
C. 
Charges for leased time on equipment or charges for the storage of data or information or subsequent retrieval or the processing of data or information intended to change its form or content. Such equipment includes, but is not limited to, the use of calculators, computers, data processing equipment, tabulating equipment, or accounting equipment and also includes the usage of computers under a time-sharing agreement;
D. 
Charges for customer equipment, including such equipment that is leased or rented by the customer from any source, wherein such charges are disaggregated and separately identified from other charges;
E. 
Charges to business enterprises certified under Section 9-222.1 of the Public Utilities Act (220 ILCS 5/9-222.1) to the extent of such exemption and during the period of time specified by the City;
F. 
Charges for telecommunications and all services and equipment provided in connection therewith between a parent corporation and its wholly owned subsidiaries or between wholly owned subsidiaries, and only to the extent that the charges between the parent corporation and wholly owned subsidiaries or between wholly owned subsidiaries represent expense allocation between the corporations and not the generation of profit other than a regulatory required profit for the corporation rendering such services;
G. 
Bad debts ("Bad debt" means any portion of a debt that is related to a sale at retail for which gross charges are not otherwise deductible or excludable that has become worthless or uncollectible, as determined under applicable federal income tax standards; if the portion of the debt deemed to be bad is subsequently paid, the retailer shall report and pay the tax on that portion during the reporting period in which the payment is made.);
H. 
Charges paid by inserting coins in coin-operated telecommunications devices; or
I. 
Charges for nontaxable services or telecommunications if 1) those charges are aggregated with other charges for telecommunications that are taxable, 2) those charges are not separately stated on the customer bill or invoice, and 3) the retailer can reasonably identify the nontaxable charges on the retailer's books and records kept in the regular course of business. If the nontaxable charges cannot reasonably be identified, the gross charge from the sale of both taxable and nontaxable services or telecommunications billed on a combined basis shall be attributed to the taxable services or telecommunications. The burden of proving nontaxable charges shall be on the retailer of the telecommunications.
PUBLIC RIGHT-OF-WAY
Any municipal street, alley, water or public right-of-way dedicated or commonly used for utility purposes, including utility easements wherein the City has acquired the right and authority to locate or permit the location of utilities consistent with telecommunications facilities. "Public right-of-way" shall not include any real or personal City property that is not specifically described in the previous sentence and shall not include City buildings and other structures or improvements, regardless of whether they are situated in the public right-of-way.
RETAILER MAINTAINING A PLACE OF BUSINESS IN THIS STATE
Includes any retailer having or maintaining within the State of Illinois, directly or by a subsidiary, an office, distribution facilities, transmission facilities, sales office, warehouse, or other place of business, or any agent or other representative operating within this state under the authority of the retailer or its subsidiary, irrespective of whether such place of business or agent or other representative is located here permanently or temporarily, or whether such retailer or subsidiary is licensed to do business in this state.
SALE OF TELECOMMUNICATIONS AT RETAIL
The transmitting, supplying, or furnishing of telecommunications and all services rendered in connection therewith for a consideration, other than between a parent corporation and its wholly owned subsidiaries or between wholly owned subsidiaries, when the gross charge made by one such corporation to another such corporation is not greater than the gross charge paid to the retailer for their use or consumption and not for sale.
SERVICE ADDRESS
The location of telecommunications equipment from which telecommunications services are originated or at which telecommunications services are received. If this is not a defined location, as in the case of wireless telecommunications, paging systems, maritime systems, "service address" means the customer's place of primary use as defined in the Mobile Telecommunications Sourcing Conformity Act (35 ILCS 638/1 et seq.). For air-to-ground systems, and the like, "service address" shall mean the location of the customer's primary use of the telecommunications equipment as defined by the location in Illinois where bills are sent.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
TELECOMMUNICATIONS
Includes, but is not limited to, messages or information transmitted through use of local, toll, and wide-area telephone services, channel services, telegraph services, teletypewriter service, computer exchange services, private line services, specialized mobile radio services, or any other transmission of messages or information by electronic or similar means, between or among points by wire, cable, fiberoptics, laser, microwave, radio, satellite, or similar facilities. Unless the context clearly requires otherwise, "telecommunications" shall also include wireless telecommunications as hereinafter defined. "Telecommunications" shall not include value-added services in which computer processing applications are used to act on the form, content, code, and protocol of the information for purposes other than transmission. "Telecommunications" shall not include purchase of telecommunications by a telecommunications service provider for use as a component part of the service provided by him or her to the ultimate retailer consumer who originates or terminates the end-to-end communications. Retailer access charges, right-of-access charges, charges for use of intercompany facilities, and all telecommunications resold in the subsequent provision and used as a component of, or integrated into, end-to-end telecommunications service shall not be included in gross charges as sales for resale. "Telecommunications" shall not include the provision of cable services through a cable system as defined in the Cable Communications Act of 1984 (47 U.S.C. § 521 et seq.), as now or hereafter amended, or cable or other programming services subject to an open video system fee payable to the City through an open video system as defined in the Rules of the Federal Communications Commission (47 CFR 76.1550 et seq.) as now or hereafter amended. Beginning January 1, 2001, prepaid telephone calling arrangements shall not be considered "telecommunications" subject to the tax imposed under this article. For purposes of this definition, "prepaid telephone calling arrangements" means that term as defined in Section 2-27 of the Retailers' Occupation Tax Act (35 ILCS 120/2-27).
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
A. 
Any telecommunications retailer; and
B. 
Any person that is not a telecommunications retailer that installs, owns, operates or controls equipment in the public right-of-way that is used or designed to be used to transmit telecommunications in any form.
TELECOMMUNICATIONS RETAILER or RETAILER or CARRIER
Includes every person engaged in the business of making sales of telecommunications at retail as defined in this article. The City may, in its discretion, upon application, authorize the collection of the fee hereby imposed by any retailer not maintaining a place of business within this state who, to the satisfaction of the City, furnishes adequate security to ensure collection and payment of the fee. When so authorized, it shall be the duty of such retailer to pay the fee upon all of the gross charges for telecommunications in the same manner and subject to the same requirements as a retailer maintaining a place of business within the City.
WIRELESS TELECOMMUNICATIONS
Includes cellular mobile telephone services, personal wireless services as defined in Section 704(C) of the Telecommunications Act of 1996 (Public Law No. 104-104), 42 U.S.C. § 332(c)(7), as now or hereafter amended, including all commercial mobile radio services, and paging services.
A. 
Every telecommunications provided as defined in this article shall register with the City within 30 days after the effective date of this article or becoming a telecommunications provider, whichever is later, on a form to be provided by the City; provided, however, that any telecommunications retailer that has filed a return pursuant to § 271-4C of this article shall be deemed to have registered in accordance with this section.
B. 
Every telecommunications provider who has registered with the City pursuant to Subsection A has an affirmative duty to submit an amended registration form or current return as required by § 271-4C, as the case may be, to the City within 30 days from the date of the occurrence of any changes in the information provided by the telecommunications provider in the registration form or most recent return on file with the City.
A. 
A City telecommunications infrastructure maintenance fee is hereby imposed upon all telecommunications retailers in the amount of 1% of all gross charges charged by the telecommunications retailer to service addresses within the City for telecommunications originating or received in the City.
B. 
Upon the effective date of the infrastructure maintenance fee authorized in this article, the City infrastructure maintenance fee authorized hereunder shall be the only fee or compensation for the use of all public rights-of-way within the City by telecommunications retailers. Imposition of the infrastructure maintenance fee provided under this article does not, however, serve as a limitation on the levying of any taxes or imposition of any fees otherwise authorized by law.
C. 
The City telecommunications infrastructure maintenance fee authorized by this section shall be collected, enforced, and administered as set forth in § 271-4 of this article.
A. 
A telecommunications retailer shall charge to and collect from each customer an additional charge in an amount equal to the City infrastructure maintenance fee attributable to that customer's service address.
B. 
Unless otherwise approved by the Mayor of the City, the infrastructure maintenance fee shall be remitted by the telecommunications retailer to the City not later than the last day of the month subsequent to the month in which a bill is issued to the customer; provided, however, that the telecommunications retailer may retain an amount not to exceed 2% of the City infrastructure maintenance fee collected by it to reimburse itself for expenses incurred in accounting for and remitting the fee.
C. 
Remittance of the municipal infrastructure fee to the City shall be accompanied by a return, in a form to be prescribed by the Mayor of the City, which shall contain such information as the Mayor of the City may reasonably require.
D. 
Any infrastructure maintenance fee required to be collected pursuant to this article and any such infrastructure maintenance fee collected by such telecommunications retailer shall constitute a debt owed by the telecommunications retailer to the City. The charged imposed under Subsection A by the telecommunications retailer pursuant to this article shall constitute a debt of the purchaser to the telecommunications retailer who provides such services until paid and, if unpaid, is recoverable at law in the same manner as the original charge for such services.
E. 
If it shall appear that an amount of infrastructure maintenance fee has been paid that was not due under the provisions of this article, whether as a result of a mistake of fact or an error of law, then such amount shall be credited against any infrastructure maintenance fee due, or to become due, under this article from the telecommunications retailer who made the erroneous payment; provided, however, the Mayor of the City may request, and the telecommunications retailer shall provide, written substantiation for such credit. However, no claim for such credit may be made more than three years after the date of the erroneous payment unless:
(1) 
The credit is used only to offset a claim of underpayment made by the City within the applicable statutory period of limitations; and
(2) 
The credit derives from an overpayment made by the same telecommunications retailer during the applicable statutory period of limitations.
F. 
Amounts paid under this article by telecommunications retailers shall not be included in the tax base under any of the following acts as described immediately below:
(1) 
"Gross charges" for purposes of the Telecommunications Excise Tax Act (35 ILCS 630/1 et seq.);
(2) 
"Gross receipts" for purposes of the municipal utility tax as prescribed in Section 8-11-2 of the Illinois Municipal Code (65 ILCS 5/8-11-2);
(3) 
"Gross charges" for purposes of the municipal telecommunications tax as prescribed in Section 8-11-17 of the Illinois Municipal Code (65 ILCS 5/8-11-17);
(4) 
"Gross revenue" for purposes of the tax on annual gross revenue of public utilities prescribed in Section 2-202 of the Public Utilities Act (220 ILCS 5/2-202).
G. 
The City shall have the right, in its discretion, to audit the books and records of all telecommunications retailers subject to this article to determine whether the telecommunications retailer has properly accounted to the City for the City infrastructure maintenance fee. Any underpayment of the amount of the City infrastructure maintenance fee due to the City by the telecommunications retailer shall be paid to the City, plus 5% of the total amount of the underpayment determined in an audit, plus any costs incurred by the City in conducting the audit, in an amount not to exceed 5% of the total amount of underpayment determined in an audit. Said sum shall be paid to the City within 21 days after the date of issuance of an invoice for same.
H. 
The Mayor of the City, or his or her designee, may promulgate such further or additional regulations concerning the administration and enforcement of this article, consistent with its provisions, as may be required from time to time and shall notify all telecommunications retailers that are registered pursuant to § 271-2 of this article of such regulations.
Nothing in this article shall excuse any person or entity from obligations imposed under any law, including, but not limited to:
A. 
Generally applicable taxes; and
B. 
Standards for construction on, over, under, or within, use of or repair of the public rights-of-way, including standards relating to freestanding towers and other structures upon the public rights-of-way, as provided; and
C. 
Any liability imposed for the failure to comply with such generally applicable taxes or standards governing construction on, over, under, or within, use of or repair of the public rights-of-way; and
D. 
Compliance with any ordinance or provision of this article concerning uses or structures not located on, over, or within the right-of-way.
Any franchise, license, or similar agreements between telecommunications retailers and the City entered into before the effective date of this article regarding the use of public rights-of-way shall remain valid according to and for their stated terms except for any fees, charges or other compensation to the extent waived.
Any telecommunications provider who violates, disobeys, omits, neglects or refuses to comply with any of the provisions of this article shall be subject to fine in accordance with Chapter 1, Article III, Penalties and Enforcement, of the City Code.
Nothing in this article shall be construed as limiting any additional or further remedies that the City may have for enforcement of this article.
If any section, subsection, sentence, clause, phrase or portion of this article is for any reason held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate, distinct, and independent provision and such holding shall not affect the validity of the remaining portions hereof.
A. 
The City hereby waives all fees, charges, and other compensation that may accrue, after the effective date of the waiver, to the City by a telecommunications retailer pursuant to any existing City franchise, license, or similar agreement with a telecommunications retailer during the time the City imposes the telecommunications infrastructure maintenance fee. This waiver shall only be effective during the time the infrastructure maintenance fee provided for in this article is subject to being lawfully imposed on the telecommunications retailer and collected by the telecommunications retailer from the customer.
B. 
The City Clerk shall send a notice of the waiver by certified mail, return receipt requested, to each telecommunications retailer with whom the City has a franchise.
C. 
The City infrastructure maintenance fee provided for in this article shall become effective and imposed on the first day of the month not less than 90 days after the City provides written notice by certified mail to each telecommunications retailer with whom the City has an existing franchise, license, or similar agreement that the City waives all compensation under such existing franchise, license, or similar agreement during such time as the fee is subject to being lawfully imposed and collected by the retailer and remitted to the City. The infrastructure maintenance fee shall apply to gross charges billed on or after the effective date as established in the preceding sentence.
This article shall be effective on August 1, 1999.
[Adopted 1-2-2001 by Ord. No. 01-1]
This article shall be known as, and may be cited as, the "Locally Imposed and Administered Tax Rights and Responsibility Ordinance."
The provisions of this article shall apply to the City's procedures in connection with all of the City's locally imposed and administered taxes.
As used in this article, the following terms shall have the meanings indicated:
ACT
The Local Government Taxpayers' Bill of Rights Act (50 ILCS 45/1 et seq.).
CITY
The City of Waverly, Illinois.
CORPORATE AUTHORITIES
The City's Mayor and City Council.
HEARING OFFICER
An administrative individual appointed by the Mayor with the advice and consent of the corporate authorities to conduct hearings and to issue final determinations regarding the collection of all locally imposed and administered taxes.
LOCAL TAX ADMINISTRATOR
The City's Mayor is charged with the administration and collection of the locally imposed and administered taxes, including staff, employees or agents to the extent they are authorized by the local tax administrator to act in the local tax administrator's stead. The local tax administrator shall have the authority to implement the terms of this article to give full effect to this article. The exercise of such authority by the local tax administrator shall not be inconsistent with this article and the Act.
LOCALLY IMPOSED AND ADMINISTERED TAX or TAX
Each tax imposed by the City that is collected or administered by the City not an agency or department of the state. It does not include any taxes imposed upon real property under the Property Tax Code (35 ILCS 200/1-1 et seq.) or fees collected by the City other than infrastructure maintenance fees.
NOTICE
Each audit notice, collection notice or other similar notice or communication in connection with each of the City's locally imposed and administered taxes.
TAX ORDINANCE
Each ordinance adopted by the City that imposes any locally imposed and administered taxes.
TAXPAYER
Any person required to pay any locally imposed and administered tax and generally includes the person upon whom the legal incidence of such tax is placed and with respect to consumer taxes includes the business or entity required to collect and pay the locally imposed and administered tax to the City.
Unless otherwise provided, whenever notice is required to be given, the notice is to be in writing mailed not less than 14 calendar days prior to the day fixed for any applicable hearing, audit or other scheduled act of the local tax administrator. The notice shall be sent by the local tax administrator as follows:
A. 
First class or express mail, or overnight mail, addressed to the persons concerned at the persons' last known address; or
B. 
Personal service of delivery.
Any notice, payment, remittance or other filing required to be made to the City pursuant to any tax ordinance shall be considered late unless it is:
A. 
Physically received by the City on or before the due date; or
B. 
Received in an envelope or other container displaying a valid, readable United States postmark dated on or before the due date, properly addressed to the City, with adequate postage prepaid.
Any payment or remittance received for a tax period shall be applied in the following order:
A. 
First to the tax due for the applicable period;
B. 
Second to the interest due for the applicable period; and
C. 
Third to the penalty for the applicable period.
A. 
The City shall not refund or credit any taxes voluntarily paid without written protest at the time of payment in the event that a locally imposed and administered tax is declared invalidly enacted or unconstitutional by a court of competent jurisdiction. However, a taxpayer shall not be deemed to have paid the tax voluntarily if the taxpayer lacked knowledge of the facts upon which to protest the taxes at the time of payment or if the taxpayer paid the taxes under duress.
B. 
The statute of limitations on a claim for credit or refund shall be four years after the end of the calendar year in which payment in error was made. The City shall not grant a credit or refund of locally imposed and administered taxes, interest, or penalties to a person who has not paid the amounts directly to the City.
C. 
The procedure for claiming a credit or refund of locally imposed and administered taxes, interest or penalties paid in error shall be as follows:
(1) 
The taxpayer shall submit to the local tax administrator in writing a claim for credit or refund together with a statement specifying:
(a) 
The name of the locally imposed and administered tax subject to the claim;
(b) 
The tax period for the locally imposed and administered tax subject to the claim;
(c) 
The date of the tax payment subject to the claim and the cancelled check or receipt for the payment;
(d) 
The taxpayer's recalculation, accompanied by an amended or revised tax return, in connection with the claim; and
(e) 
A request for either a refund or a credit in connection with the claim to be applied to the amount of tax, interest and penalties overpaid, and, as applicable, related interest on the amount overpaid; provided, however, that there shall be no refund and only a credit given in the event the taxpayer owes any monies to the City.
(2) 
Within 10 days of the receipt by the local tax administrator of any claim for a refund or credit, the local tax administrator shall either:
(a) 
Grant the claim; or
(b) 
Deny the claim, in whole or in part, together with a statement as to the reason for the denial or the partial grant and denial.
(3) 
In the event the local tax administrator grants, in whole or in part, a claim for refund or credit, the amount of the grant for refund or credit shall bear interest at the rate of 5% per annum, based on a year of 365 days and the number of days elapsed, from the date of the overpayment to the date of mailing of a refund check or the grant of a credit.
Any request for proposed audit pursuant to any locally administered tax shall comply with the notice requirements of this article.
A. 
Each notice of audit shall contain the following information:
(1) 
The tax;
(2) 
The time period of the audit; and
(3) 
A brief description of the books and records to be made available for the auditor.
B. 
Any audit shall be conducted during normal business hours; and if the date and time selected by the local tax administrator is not agreeable to the taxpayer, another date and time may be requested by the taxpayer within 30 days after the originally designated audit and during normal business hours.
C. 
The taxpayer may request an extension of time to have an audit conducted. The audit shall be conducted not less than seven days, nor more than 30 days, from the date the notice is given, unless the taxpayer and the local tax administrator agreed to some other convenient time. In the event the taxpayer is unable to comply with the audit on the date in question, the taxpayer may request another date within the 30 days, approved in writing, that is convenient to the taxpayer and the local tax administrator.
D. 
Every taxpayer shall keep accurate books and records of the taxpayer's business or activities, including original source documents and books of entry denoting the transactions which had given rise or may have given rise to any tax liability, exemption or deduction. All books shall be kept in the English language and shall be subject to and available for inspection by the City.
E. 
It is the duty and responsibility of every taxpayer to make available its books and records for inspection by the City. If the taxpayer, or Tax Collector, fails to provide the documents necessary for audit within the time provided, the local tax administrator may issue a tax determination and assessment based on the tax administrator's determination of the best estimate of the taxpayer's tax liability.
F. 
If an audit determines there has been an overpayment of a locally imposed and administered tax as a result of the audit, written notice of the amount of overpayment shall be given to the taxpayer within 30 days of the City's determination of the amount of overpayment.
G. 
In the event a tax payment was submitted to the incorrect local government entity, then upon request by the City, the audit information must be given to any unit of local government that may be affected by an overpayment.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
H. 
The auditor must sign a confidentiality agreement upon request by the taxpayer. Upon the completion of the audit, the City must issue an audit closure report to the taxpayer with the results of the audit.
[Added at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
A. 
The local tax administrator shall send written notice to a taxpayer upon the local tax administrator's issuance of a protestable notice of tax due, a bill, a claim denial, or a notice of claim reduction regarding any tax. The notice shall include the following information:
(1) 
The reason for the assessment;
(2) 
The amount of the tax liability proposed;
(3) 
The procedure for appealing the assessment; and
(4) 
The obligations of the City during the audit, appeal, refund and collection process.
B. 
A taxpayer who receives written notice from the local tax administrator of a determination of tax due or assessment may file with the local tax administrator a written protest and petition for hearing, setting forth the basis of the taxpayer's request for a hearing. The written protest and petition for hearing must be filed with the local tax administrator within 45 days of receipt of the written notice of the tax determination and assessment.
C. 
If a timely written notice and petition for hearing is filed, the local tax administrator shall fix the time and place for hearing and shall given written notice to the taxpayer. The hearing shall be scheduled for a date within 14 days of receipt of the written protest and petition for hearing, unless the taxpayer requests a later date convenient to all parties.
D. 
If a written protest and petition for hearing is not filed within the forty-five-day period, the tax determination, audit or assessment shall become a final bill due and owing without further notice.
E. 
Upon the showing of reasonable cause by the taxpayer and the full payment of the contested tax liability along with interest accrued as of the due date of the tax, the local tax administrator may reopen or extend the time for filing a written protest and petition for hearing. In no event shall the time for filing a written protest and petition for hearing be reopened or extended for more than 90 days after the expiration of the forty-five-day period.
A. 
Whenever a taxpayer or a Tax Collector has filed a timely written protest and petition for hearing under § 271-20, above, the local tax administrator shall conduct a hearing regarding any appeal. The taxpayer may request that a hearing officer conduct the hearing rather than the local tax administrator.
B. 
No continuances shall be granted except in cases where a continuance is absolutely necessary to protect the rights of the taxpayer. Lack of preparation shall not be grounds for a continuance. Any continuance granted shall not exceed 14 days.
C. 
At the hearing, the local tax administrator/hearing officer shall preside and shall hear testimony and accept any evidence relevant to the tax determination, audit or assessment. The strict rules of evidence applicable to judicial proceedings shall not apply.
D. 
At the conclusion of the hearing, the local tax administrator/hearing officer shall make a written determination on the basis of the evidence presented at the hearing. The taxpayer or Tax Collector shall be provided with a copy of the written decision.
In the event a determination has been made that a tax is due and owing, through audit, assessment or other bill sent, the tax must be paid within the time frame otherwise indicated.
A. 
Interest. The City hereby provides for the amount of interest to be assessed on a late payment, underpayment, or nonpayment of the tax to be 5% per annum, based on a year of 365 days and the number of days elapsed.
B. 
Late filing and payment penalties. If a tax return is not filed within the time and manner provided by the controlling tax ordinance, a late filing penalty of 5% of the amount of tax required to be shown as due on a return shall be imposed; and a late payment penalty of 5% of the tax due shall be imposed. If no return is filed within the time or manner provided by the controlling tax ordinance and prior to the City issuing a notice of tax delinquency or notice of tax liability, then a failure to file penalty shall be assessed equal to 25% of the total tax due for the applicable reporting period for which the return was required to be filed. A late filing or payment penalty shall not apply if a failure-to-file penalty is imposed by the controlling ordinance.
The local tax administrator shall have the authority to waive or abate any late filing penalty, late payment penalty or failure-to-file penalty if the local tax administrator shall determine reasonable cause exists for delay or failure to make a filing.
The City may enter into an installment contract with the taxpayer for the payment of taxes under the controlling tax ordinance. The local tax administrator may not cancel any installment contract so entered unless the taxpayer fails to pay any amount due and owing. Upon written notice by the local tax administrator that the payment is 30 days delinquent, the taxpayer shall have 14 working days to cure any delinquency. If the taxpayer fails to cure the delinquency within the fourteen-day period or fails to demonstrate good faith in restructuring the installment contract with the local administrator, the installment contract shall be canceled without further notice to the taxpayer.
The City, through the local tax administrator, shall review all tax returns in a prompt and timely manner and inform taxpayers of any amounts due and owing. The taxpayer shall have 45 days after receiving notice of the reviewed tax returns to make any request for refund or provide any tax still due and owing.
A. 
No determination of tax due and owing may be issued more than four years after the end of the calendar year for which the return for the applicable period was filed or for the calendar year in which the return for the applicable period was due, whichever occurs later.
B. 
If any tax return is not filed or if, during any four-year period for which a notice of tax determination assessment may be issued by the City, the tax paid was less than 75% of the tax due, the statute of limitations shall be six years maximum after the end of the calendar year in which the return for the applicable period was due or end of the calendar year in which the return for the applicable period was filed.
C. 
No statute of limitations shall apply if a fraudulent tax return was filed by the taxpayer.
For any locally imposed and administered tax for which a taxpayer has not received a written notice of an audit, investigation, or assessment from the local tax administrator, a taxpayer is entitled to file an application with the local tax administrator for a voluntary disclosure of the tax due. A taxpayer filing a voluntary disclosure application must agree to pay the amount of tax due, along with interest of 1% per month, for all periods prior to the filing of the application but not more than four years before the date of filing the application. A taxpayer filing a valid voluntary disclosure application may not be liable for any additional tax, interest, or penalty for any period before the date the application was filed. However, if the taxpayer incorrectly determined and underpaid the amount of tax due, the taxpayer is liable for the underpaid tax along with applicable interest on the underpaid tax, unless the underpayment was the result of fraud on the part of the taxpayer, in which case the application shall be deemed invalid and void. The payment of tax and interest must be made by no later than 90 days after the filing of the voluntary disclosure application or the date agreed to by the local tax administrator. However, any additional amounts owed as a result of an underpayment of tax and interest previously paid under this section must be paid within 90 days after a final determination and the exhaustion of all appeals of the additional amount owed or the date agreed to by the local tax administrator, whichever is longer.
Any locally administered tax ordinance shall be published via normal or standard publishing requirements. The posting of a tax ordinance on the internet shall satisfy the publication requirements. Copies of all tax ordinances shall be made available to the public upon request at the City Clerk's office.
The local tax administrator shall establish an internal review procedure regarding any liens filed against any taxpayers for unpaid taxes. Upon a determination by the local tax administrator that the lien is valid, the lien shall remain in full force and effect. If the lien is determined to be improper, the local tax administrator shall:
A. 
Timely remove the lien at the City's expense;
B. 
Correct the taxpayer's credit record; and
C. 
Correct any public disclosure of the improperly imposed lien.
This article shall be liberally construed and administered to supplement all of the City's tax ordinances. To the extent that any tax ordinance is in conflict with or inconsistent with this article, this article shall be controlling.
If any section, paragraph or provision of this article shall be held to be invalid or unenforceable for any reason, the invalidity or unenforceability of such section, paragraph or provision shall not affect any of the remaining provisions of this article.