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City Council Finance Committee <br />Meeting Minutes <br />04/21/20 <br />Page 2 of 8 <br /> <br /> <br />None. <br /> <br />DISCUSSION OF PROCEDURES FOR DELINQUENT SALES TAX ACCOUNTS <br /> <br />Tax Manager Penney Bolte presented a summary of the general compliance <br />processes and procedure for delinquent taxpayers. Ms. Bolte requested <br />discussion and guidance from the Finance Committee on whether they wished to <br />modify any processes due to the business impact of the COVID-19 Pandemic. <br /> <br />The Finance Committee Members and staff discussed: <br /> <br /> current compliance procedures, including assessments, liens, and court <br />summons <br /> number of delinquent accounts for February <br /> whether any businesses had been delinquent in the past <br /> what other communities are doing <br /> whether or not current processes had been amended during prior financial <br />downturns <br /> <br />Tax Manager Bolte stated there are (16) in-City and (20) out of state delinquent <br />accounts for February, with many businesses not remitting for the first time. Ms. <br />Bolte stated that the City has never modified the current compliance processes, <br />and that the response of other jurisdictions is a mixed bag of offering slight delays, <br />to business as usual, especially for the February filing period. <br /> <br />Finance Committee Members asked City Clerk about the effect on issuing liquor <br />licenses for delinquent accounts and the plans for reopening the municipal court. <br />City Clerk Meredyth Muth stated that staff is issuing liquor license regardless of <br />tax status, but that the length of time for lenience may be discussed in the future. <br />Regarding the Municipal Court, City Clerk Muth stated that court is canceled until <br />May 5, with the first potential court date of May 19. Ms. Muth stated it would most <br />likely be June or later before tax matters could be handled by the court. <br /> <br />Finance Committee Member Chris Leh asked when any of the delinquent in-City <br />taxes would have to be paid for a business to qualify for the small business grant <br />program. Director Megan Pierce stated a business would need to be current on <br />their taxes as of the date the application is filed. <br /> <br />Director Watson advised the Finance Committee, depending on any modifications <br />desired for collection activities, ordinance amendments may be required with City <br />Council approval. Director Watson also reminded the Committee that liens are <br />public information. <br /> <br /> <br />3