Ordinance No. 18399 - Laserfiche WebLink

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~ ~ ~ 183g9 . 4 7 I f the finance officer determines that the nonpayment of an amount due under Section 3.812 or 3.816 has resulted from fraud ar intent to evade the requirements of the. sections, a penal ty of 25 percent of the arnoun.t~ of the tax shat 1 be added to the tax,. i n addition to the penalties prescribed by subsections ~ 2 } and 4 3 ~ of ~ti~i s section. ~. 5} A business operator or owner who fails to remit a tax imposed by Section 3.812 of this code .sha11 ~ pay, i n addition 'to the penalties prescribed by subsections ~ 2 } , ~3 ~ , and ~ 4 ~ of this section, interest at the rate of one percent a month or fraction thereof on the amount of the tax due, .exclusive of penalties for the time the tax i s del i nquent. 6 ~ Penalties and interest accruing under this section merge with, and become a part ~af, the tax on which they are based. . 7 ~ For a tax return and remi tta.nce submitted by mail , the date . of the postmark. i s~ the date of del every. ~~ 8~ Buse Hess aggregate ng.1 ess than. $1,000 dare n the fiscal 9 year shal 1 show proof by the last day of the month following that fiscal . year that the total gross receipts did not exceed $1,000. Any business . ~ submitting .such proof to~ the finance department by August 31 sha11 receive. a .refund of .the $25.00 minimum tax previously paid. Socti on, 8. There i s hereby added to ,the Eugene Code, ~197~1, a. new section numbered 3.824, and reading:. .3.824 Administration. The finance officer sha] 1 administer the tax imposed by Section 3.812 of this code, i n accordance .with rules and regulations that he promulgates which are consistent with the code. The rules and regulations shal 1 include such provisions as are necessary or expedient for eliciting information needed to ~ad~~i ni ster the tax , inducing prompt and full payment of the tax, preventing fraud or evasion ref ated to . the tax, affording subjects , of the tax amp] a notice of their obligations regarding the tax, resolving administratively whatever controversies arise i n admi ni strati an of the tax, and imposing s~ancti ons conducive to compl i ance with the rut es and regal ate ons. The rules and regal at.i ons shal 1 be . ~ promulgated i.n writing and .made av ai 1 abl a tv the pub 1 i c . Section 9.. There i s hereby added to the ~' Eugene Code, 1971, a new section numbered. 3.526, and reading : ~ ~ . 3.826 Business Tax-Audits and Y nformati on p~p~ n~ ~~~~ ~ i ~ i i iil i i i ~i iii i ii~~~i ~wn~rt~ii~ii ~ n~~nYYii.y~ 1 ~ To ascertain the .amount of the tax due from .a business under Section 3.812, the finance officer may cause audits to be made of the records of the busi Hess that are used to prepare its fi nanc~ial statements, but not separate records kept solely for income tai purposes. Tf~e busi- ness shall afford the finance officer o.r his designee access to the records to the extent necessary for the audit. ~ ~ . Qrdinance ~- l5