Minutes 09/08/1992 - Laserfiche WebLink

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1.64 TUESDAY, SEPTEMBER 8, 1992 §21-83. Enforcement; duty of Commissioner of Revenue. The Commissioner of Revenue shall promulgate rules and regulations for the interpretation, administration, and enforcement of this article. It shall also be the duty of the Commissioner of Revenue to ascertain the name of every sellerSliable for the collection of the tax imposed by this article, who failsi refuses or neglects to collect such tax or to make the reports and remittances required by this article. The Commissioner of Revenue may H~ve issued a summons for such person and may serve a copy of such summons upon such person in the manner provided by law. One (1) return of the original summons shall be made to the general district court for~the City. Police powers are hereby. conferred upon the Commissioner of Revenue and his duly authorized deputies, assistants, employees, and agents while engaged in their duties pursuant to this article, and they shall exercise all the powers and authorities of police officers in performing such duties. §21-84. Procedure upon failure to collect, report, etc. If any seller, whose duty is to do so shall fail or refuse to collect the tax imposed under this article and to make within the time provided in this article, the reports and remittances mentioned in this article, the Commissioner of Revenue shall proceed in such a manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the Commissioner of Revenue shall procure such facts and information as he is able to obtain upon which to base the assessment of any tax payable by any seller who has failed or refused to collect such tax and to make such report and remittance, he shall proceed to determine and assess against such seller the tax and penalties provided by this article and shall notify such seller, by registered mail sent to his last known place of address, of the total amount of such tax and penalties and the total amount thereof shall be payable within ten (10) days from the date such notice is sent. §21-85. Duty of City Treasurer. The Treasurer shall have the power and the duty of collecting the taxes imposed and levied hereunder shall cause the same to be paid into the general treasury for the City. §21-86. Penalty for late remittance or false return. (a) If any seller whose duty is to do so shall fail or refuse to file any report required by this article or to remit to the City Treasurer the tax required to be collected and paid under this article within the time and in the amount specified in this article, there shall be added to such tax by the City Treasurer a penalty in the amount of ten (10) percent if the failure is not for more than thirty (30) days, with an additional ten (10) percent of the total amount of tax owed for each additional thirty (30) days or fraction thereof during which the failure continues, not to exceed twenty-five (25) percent in the aggregate, with a minimum penalty of two dollars and fifty cents ($2.50). (b) In the case of a false or fraudulent return with intent to defraud the City of any tax due under this article, a penalty of fifty (50) percent of the tax shall be assessed against the person required to collect such tax.