[Adopted 10-25-1989 by Ord. No. 18-1989 (Art. 313 of the 1979 Codified Ordinances)]
A. 
During the year ending December 31, 1989, and each year thereafter, Council for the City of Chester, or its designee, is authorized to establish a period during which, if any taxpayer shall:
(1) 
Either:
(a) 
Pay the principal amount of the delinquent taxes listed in § 503-44, and 35% of the total interest and penalties accrued thereon; or
(b) 
Execute an agreement satisfactory to Council to pay such delinquent taxes and 35% of the total interest and penalties accrued thereon in installments, provided that the terms of the agreement are fully complied with; and
(2) 
Pay any applicable court costs, liens and judgment satisfaction costs, title search fees and Sheriff's costs;
B. 
Then 65% of the total unpaid interest and penalties which have accrued or become due and payable upon the taxes paid shall be abated.
The abatement of unpaid interest and penalties on delinquent taxes which the Chester Upland School District is or was authorized to impose is subject to approval by resolution of the Chester Upland School Board.
Council of the City of Chester, or its designee, is further authorized from time to time to establish rules and regulations providing for the implementation of this article.
[Amended 6-10-1993 by Ord. No. 21-1993]
During the year ending December 31, 1993, and during each year thereafter, if Council, or its designee, has not established an interest and penalty abatement period under § 503-43, the City Solicitor or the designee of the City Solicitor may authorize that the designated auditors for the City shall be empowered, upon their completion of an audit of any taxpayer subject to the provisions of the City's earned income tax, business privilege tax, occupation privilege tax or licensing requirements, and upon the determination by such auditors that unpaid taxes plus interest and penalties are due from such taxpayer, and subject to the written approval of Council to offer settlement of 0% to 100% of the interest and penalties due on such unpaid taxes for any of the following reasons:
A. 
The audited taxpayer had failed to file one or more earned income tax, business privilege tax or occupation privilege tax returns due the ignorance of the requirement(s) to file such returns; or
B. 
The audited taxpayer had failed to withhold earned income taxes or occupation privilege taxes due to ignorance of the requirement(s) to withhold such taxes; or
C. 
The audited taxpayer had understated the amount of earned income tax, business privilege taxes or occupation taxes due to ignorance of the provisions governing the calculation and reporting of such taxes; or
D. 
The audited taxpayer has been withholding and remitting the earned income taxes and occupation privilege taxes for the last two quarterly periods, immediately preceding the date of commencement of the audit for which such taxes are due; or
E. 
The auditing firm would, in the judgment of Council, and upon the advice of the City's auditing agents, suffer such financial harm from paying the interest and penalties as to impair its continued business operations in the City; or
F. 
Such other reasons as Council or its agents deem to serve the best interests of the City.