Ordinance 1966-356 - Laserfiche WebLink

Home Browse Search

SECTION 26. RECOVERY OF UNPAID GROSS RECEIPTS TAX BY ACTION AT LAW. 26-1. In case of failure to pay the gross receipt tax, or any portion thereof, or any penalty or interest thereon, when due, the Treasurer may recover at law the amount of such taxes, penalties, and interest in any county, or district court of the county wherein the taxpayer resides or has his principal place of buSiness having jurisdiction of the amounts sought to be collected. 26-2. The return of the taxpayer or the assessment made by the Treasurer, as herein provided, shall be prima facie proof of the amount due. 26-3. Such actions may be actions in attachments, and writs of attachment may be issued to the sheriff, and in any such proceeding no bond shall be required of the Treasurer, nor shall any sheriff require of the Treasurer an indemnifying bond for executing the writ of attachment, or writ of execution upon any judgment entered in such proceedings; and the Treasurer may prosecute appeals or writs of error in such cases without the necessity of providing bond therefor. 26-4. It shall be the duty of the City Attorney of the City, when requested by the Treasurer, to commence action for the recovery of taxes due and this remedy shall be in addition to all other existing remedies. SECTION 27. TREASURER MAY WAIVE PENALTY. The Treasurer is hereby authorized to waive, for good cause shown, any penalty assessed as in this article provided; and any interest imposed in excess of six per cent (6%) per annum shall be deemed a penalty. SECTION 28. PETITIONS BY AGGRIEVED TAXPAYERS TO SET HEARINGS. If any person, having made a return and paid the tax feels aggrieved by the assessment made upon him by the Treasurer, he may apply to the - 17 -