Ordinance 2020-1797 - Laserfiche WebLink

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B. Date of payment shall be evidenced by the postmark date if mailed or by the date the City receives confirmation that the funds have been received through ACH payment; otherwise, date of payment shall be evidenced by the date on the receipt issued by the City cashier. For good cause shown, and upon written request of the taxpayer, the Finance Director may extend the time for making returns and paying tax due. The request must be received by the Finance Director no later than two (2) days prior to the date the return is due. The Finance Director may also, upon advance written request of the taxpayer and in the Finance Director's sole discretion, authorize the filing of returns and payment of taxes at such intervals as will better accommodate the convenience of the taxpayer. The Finance Director may grant such request if it is determined, in the Finance Director's sole discretion, that the collection of the tax will not be jeopardized, that the realization of amounts owed will not be delayed, and that administrative hardship to the City will not be caused by reason of the granting of such request. Authorization for such alternate method of reporting may be revoked by the Finance Director if the taxpayer becomes delinquent or if the Finance Director otherwise determines in the Finance Director's sole discretion that such alternative method will jeopardize collection of the tax, result in delay of amounts owed, or otherwise cause administrative hardship to the City. Immediately following notice of such revocation, the taxpayer shall file returns and pay tax as otherwise required by this Chapter. C. A taxpayer engaged in business at two or more locations within the City may file one disposable bag tax return for all such locations, when accompanied by a supplemental schedule showing the tax due for each location. Sec. 3.34.060. Books and records to be preserved. It is the duty of every taxpayer to keep and preserve records pertaining to the disposable bag tax imposed by this Chapter in accordance with and for the time periods set forth in Section 3.20.070 of this Code ("Duty to keep records"). If the taxpayer does not provide files in an organized format and the City's auditors must go through the taxpayer's files, folders, boxes, or other documents or records, in any form, in order to obtain records for audit, or if the taxpayer fails to provide information in a timely fashion, the City shall be entitled to charge an hourly fee for time spent organizing, gathering, or in any way assembling the taxpayer's records for audit. Such fee shall be set by the City Manager, or the Finance Director as the Manager's designee, and shall be based on the actual labor costs incurred by the City for such time spent. Sec. 3.34.070. Interest and penalties for failure to file tax return or pay tax. Penalties and interest for failure of a person to collect the tax imposed by this Chapter or to make a return and remit the correct amount of tax required by this Chapter and the procedures for enforcing such penalties shall be as set forth in Ordinance No. 1797, Series 2020 Page 7of11