2019-163 Ordinance Amending City Code Chapter 51.3 Utility Tax

Home Browse Search

(iv) Amount of tax. (v) Such other reasonable and related information as the Directar of Finance may require. The taxpayer making the return herein provided for sha11, at the time of making such return, pay to the City af Decatur the amount of tax herein imposed for the month reported in said return, provided that in connection with any return, the taxpayer may, if he so elects, report and pay an amaunt based upon his total billings c�f business subject to the tax during the period for which the return is made {exclusive of any amounts previausly billed} with prompt adjustments of later payments based upon any differences between such billings and the taxable grass receipts. {B} In case any person who is required under this Chapter to file a tax return with the City faiis to fi1e a return when and as required under this Chapter,such persan sha11 pay ta the City, in addition to the amount of t�required to be transmitted, a penalty of five percent af the tax that such person is required to transmit ta the City provided, however, a 20 percent penalty sha11 be imposed far any fraudulent failure ta transmit such tax. (C} In case any persan who is required under this Chapter to fi1e a tax return with the City files a return at the time required but fails to transmit the tax praceeds, or any portion thereaf ta the City when due, a penalty af five percent of the amount af tax not transmitted to the City shall be added thereto; provided, however, the fraudulent faiiure to pay such tax shall result in a 24 percent penalty. (D) In addition to any penaity for which provision is made in this Chapter, any amount of tax not transmitted when due shall bear interest at the rate of two percent per month, or fractian thereof, until fully transmitted. 7. CREDIT FOR OVERPAYMENT. If it shall appear that an amount of tax has been paid which was nat due under the provisions of this Chapter,whether as a result of a mistake of