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Admin Order 44-21-07-F -- Payroll Tax Rule Amendments
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Admin Order 44-21-07-F -- Payroll Tax Rule Amendments
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1/12/2022 9:33:29 AM
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Administrative Order - Page 10 of 10 <br />had any payroll during that period. The responsibility to file a return ceases only after the employer <br />notifies the City that the employer no longer has employees subject to the payroll tax. <br /> <br />R-3.762-N ENFORCEMENT. <br /> <br />In addition to the penalties and interest set forth in Section R-3.762-G, if a taxpayer has <br />violated or is violating any provision of these Rules or EC 3.754 through 3.768, the City Manager <br />or designee may impose a compliance fee in an amount established by the City Manager pursuant <br />to EC 2.020. Prior to imposing a compliance fee, the City Manager or designee shall pursue <br />reasonable attempts to secure voluntary compliance, failing which the City Manager or designee <br />may impose a compliance fee. A taxpayer may appeal the imposition of a compliance fee through <br />the procedures set forth in EC 2.021. <br /> <br />Dated and effective this 4th day of January , 202 2 . <br /> <br /> <br /> <br /> <br /> <br /> <br />Sarah Medary <br />City Manager <br />MC
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