1971 Ordinances - Laserfiche WebLink

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tax by the city treasurer a penalty in the amount of five per cent thereof, with a minimum penalty of two dollars, and inter- est thereon at the rate of six per centum per annum which shall be computed upon the taxes and penalty from the first day of the mo~ next following the month in which such taxes are due and payable. In the case of a false or fraudulent return with in- tent to defraud the city of any tax due under this article, a penalty of fifty per cent of the tax shall be assessed against the person required to collect such tax. Sec. 10-133. Procedure upon failure or refusal to collect etc., taxes. If any person, whose duty it is so to do, shall fail or refuse to collect the tax imposed under this article and to make within the time provided in this article the reports and remittances required in this article, the commissioner of the revenue shall proceed in such manner as he may deem best to obtain facts and information on which to base his estimate of the tax due. As soon as the commissioner of the revenue shall procure such facts and information as he is able to obtain upon which to base the assessment of any tax payable by any person who has failed or refused to collect such tax and to make such report and remittance, he shall proceed to determine and assess against such person the tax and penalties provided for by this article and shall notify such person by certified mail, sent to his last known place of address, of the total amount of such tax and interest and penalties and the total amount there- of shall be payable within ten days from the date of such notice. Sec. 10-134. Records. It shall be the duty of every person liable for the collection and payment to the city of any tax imposed by this article to keep and to preserve for a period of t~o years Such suitable records as may be necessary to determine the amount of such tax as he may have been responsible for collecting and paying to the city. The Commissioner of the revenue may inspect such.records at all reasonable times. Sec. 10-135. Duty of person going out of business. Whenever any person required to collect and pay to the city a tax, under this article, shall cease to operate or otherwise dispose of his business, any tax payable under this division to the city shall become immediately due and payable and such person shall immediately make a report and pay the tax due.