2016-132 Ordinance - Laserfiche WebLink

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pertaining to the collection of taxes and the administration and enforcement of the provisions of Part Fifteen - Taxation Code, including provisions for re-examination and correction of returns. (3) The Director is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments when the taxpayer has proven to the Director that, due to certain hardship conditions, he is unable to pay the full amount of the tax due. Such authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him under the Taxation Code. The Director is further authorized in his or her discretion when arranging for the payment of unpaid taxes, interest and penalties to abate up to five thousand dollars ($5,000) in penalty or interest, or both. The Director may abate penalty or interest, or both, for amounts in excess of five thousand dollars ($5,000) only after filing a confidential written report with the Mayor and Director of Law stating the nature of the claim which he or she proposes to abate, the dollar amount of the proposed abatement, and the reasons for the action he or she proposes to take. Provided the Director of Law and Mayor approve of such proposed abatement recommendation, the Director may abate such penalty or interest or both. (4) Failure to make any deferred payment when due shall cause the total unpaid amount, including penalty and interest, to become payable on demand and the provisions of Sections 1501.1701 and 1501.1505 of the Taxation Code shall apply. (5) In any case where a taxpayer has failed to file a return or has filed a return which does not show the proper amount of tax due, the Director may determine the amount of tax appearing to be due the City from the taxpayer and shall send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereof, if any. (6) The Director or any authorized employee is hereby authorized to examine the books, papers, records and federal income tax returns of any employer or of any taxpayer or person subject to, or whom the Director believes is subject to the provisions of the Taxation Code, for the purpose of verifying the accuracy of any return made, or if no return was made, to ascertain the tax due under the Taxation Code. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish upon written request by the Director or his duly authorized agent or employee the means, facilities and opportunity for making such examinations and investigations as are hereby authorized. (7) The Director is hereby authorized to order any person presumed to have knowledge of the facts to appear before him and may examine such person, under oath, concerning any income which was or should have been returned for taxation or any transaction tending to affect such income, and for this purpose may complete the production of books, papers, records and federal income tax returns and the attendance of all persons before him, whether as parties or witnesses, whenever he believes such persons have knowledge of such income or information pertinent to such inquiry. (8) The refusal to produce books, papers, records and federal income tax returns, or the refusal to submit to such examination by any employer or person subject or presumed to be subject to the tax by any officer, agent or employee of a person subject to the tax or required to 2