Ordinance No. 18400 - Laserfiche WebLink

Home Browse Search

1 d µoo 4 } ~ f the finance officer determines that the nonpayment of an amount due under Section 3.812 or 3.816 has resulted from fraud or intent to evade the requirements of the sections, a penalty of 25 percent of the amount of the tax shal 1 be added to the tax, i n addition to the penalties prescribed by subsections ~2} and ~3} of this section. 5 } A busi Hess operator or owner wha f ai 1 s to remi t a tax imposed by Section 3.812 of this code shall pay, in addition to the penalties prescribed by subsections ~2}, ~3}, and ~4} of this sectian, interest at the rate of one percent a month or fraction thereof on the amount of the tax due, exclusive of penal ti es for the time the tax i s delinquent. 6} Penalties and interest accruing under this section merge with, and become a part of, the tax on which they are based. 7} For a tax return and remittance submitted by mail, the date of the postmark is the date of delivery. 8} Business aggregating 1 ess than $l,aoo during the fiscal year shall show proof by the 1 ast day of the month fo11 owi ng that f i sca1 year that the total gross receipts did not exceed $1,000. Any business submitting such proof to the finance department by August 31 shall receive a refund of the $25.00 minimum tax previously paid. Section 8. There i s hereby added to the Eugene Code, 1971, a new section numbered 3.824, and reading: 3.824 Administration. The finance officer shat 1 administer the tax imposed by Section 3,812 of this code, in accordance with rules and regulations that he promulgates which are consistent with the code. The rules and regulations shall include such provisions as are necessary or expedient for e 1 i ci t i ng information needed to administer the tax, inducing prompt and full payment of the tax, preventing fraud or evasion related to the tax, affording subjects of the tax ample notice of their obligations regarding the tax, resolving administratively whatever controversies arise in administration of the tax, and imposing sanctions conducive to compli- ance with the rules and regulations. The rules and regulations shall be promulgated i n wri t i ng and made avai 1 ab1 e to the public. Section 9. There is hereby added to the Eugene Code, 1971, a new section numbered 3.526, and reading: 3.826 Business Tax--Audits and Information 1} To ascertain the amount of the tax due from a business under Section 3.512, the finance officer may cause audits to be made of the records of the business that are used to prepare its financial statements, but not separate records kept solely for income tax purposes. The busi- ness shall afford the finance officer or his designee access to the records to the extent necessary for the audit. ORDINANCE-~-14