§ 1704.

AMNESTY APPLICATIONS

a.

The provisions of this Article shall apply to any person required to obtain a business tax registration certificate under Sections 1003 and 1007 of Article 12B of this Code who files an application for payroll expense or business tax amnesty within the period designated by the Tax Collector pursuant to Section 1707 of this Article and who does both of the following:

i.

Files completed tax returns for all periods for which he or she has not previously filed a tax return or files amended tax returns for all periods for which he or she under-reported taxes owed; and

ii.

Pays in full all taxes and interest due.

b.

Notwithstanding the provisions of Subsection (a) of this Section, if necessary to effectuate the purposes of this Article, the Tax Collector or the Board of Review may extend the period for payment of taxes and interest due or enter into an installment payment agreement, in lieu of complete payment. Failure of the taxpayer to comply with the terms of any extension granted or installment payment agreement entered under this Subsection by the Tax Collector or by the Board of Review shall render the waiver of any penalties applicable thereto null and void, and the total amount of tax, interest and all penalties shall be immediately due and payable.

History

(Added by Ord. 339-94, App. 10/7/94)

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