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VILLAGE OF MALTA INCOME TAX RULES AND REGULATIONS (Page 6) |
ARTICLE XI COLLECTION OF UNPAID TAXES AND REFUND OF OVERPAYMENTS
A. Unpaid Sums - Civil Suit:
1. In addition to any criminal penalties which may be imposed pursuant to Section 12 of the ordinance, all taxes imposed by Section 3 of the ordinance and not paid when due, shall be collectible, together with any interest and penalties thereon, by civil suit. Employers who Are required, under Section 6 of the ordinance, to withhold and remit the taxes required to be withheld at the source, and who fail to withhold and/or remit, become liable to the municipality in a civil suit to enforce the payment of the deficiency created by such failure.
2. No additional assessment shall be made by the Commissioner after three (3) years from the time the return was due or filed, whichever is later. Provided, however, there shall be no period of limitation on such additional assessment in the case of-a return that omits a substantial portion of income, or filing a false or fraudulent return to evade payment of the tax, or failure to file a return. Failure to report 25% or more of income required to be reported shall be considered a substantial omission.
3. In those cases in which the Commissioner of Internal Revenue and the taxpayer have executed a waiver of the federal statute of limitations, the period within which an assessment may be made by the Commissioner is extended to one (1) year from the time of final determination of federal tax liability.
B. Refunds and Overpayments:
1. Taxes erroneously paid shall not be refunded unless a claim for refund is made within three (3) years from the date the tax was due or the return was filed, or three (3) months after the determination of the federal income tax liability, whichever is later.
2. No refund shall be made to any taxpayer until he had complied with all provisions of the ordinance and has furnished all information required by the Commissioner.
3. All overpayments will be refunded.
c. Limitation:
Where the total amount due or refund claimed for a tax year is less than one dollar ($1.00) such amount shall not be collected or refunded.
ARTICLE XII : VIOLATIONS, PENALTIES
A. Any person who shall:
1. Fail, neglect or refuse to make any return or declaration required by the ordinance; or
2. Make any incomplete, false or fraudulent return; or
3. Willfully fail, neglect or refuse to pay the tax, penalties or interest imposed by this ordinance; or
4. Willfully fail, neglect or refuse to withhold the tax from his employees or remit such withholding to the Commissioner; or
5. Refuse to permit the Commissioner or any duly authorized agent or employee to examine his books, records, papers and federal income tax returns relating to the income or net profits of a taxpayer; or
6. Fail to appear before the Commissioner and to produce his books, records, papers or federal income tax returns relating to the income or net profits of a taxpayer upon order or subpoena of the Commissioner; or
7. Refuse to disclose to the Commissioner any information with respect to the income or net profits or a taxpayer; or
8. Fail to comply with the provisions of the ordinance or any other or subpoena of the Commissioner authorized hereby; or
9. Give to an employer false information as to his true name, correct social security number and residence address, or fail to promptly notify an employer of any change in residence address and date thereof; or
10. Fail to use ordinary diligence in maintaining proper records of employees' residence addresses, total wages paid and this municipality's income tax withheld, or to knowingly give the Commissioner false information; or
11. Attempt to do anything whatever to avoid the payment of the-whole or any part of the tax, penalties or interest imposed by the ordinance.
Shall be guilty of a misdemeanor and shall be fined not more than One Thousand Dollars ($1,000.00) or imprisoned not more than six (6) months or both, for each offense.
B. Prosecutions:
Prosecutions for an offense made punishable under this Section or any other provision of this ordinance shall be commenced within three (3) years after the commission of the offense, provided that in the case of fraud, failure to file a return, or the omission of twenty-five percent (25%) or more of income required to be reported, prosecutions may be commenced within six (6) years after the commission of the offense.
C. Failure to Receive Forms - Not a Defense:
The failure of any employer or person to receive or procure a return, declaration or other required form shall not excuse him from making any information return, declaration or return, from filing such form or from paying the tax.
ARTICLE XIII : BOARD OF REVIEW OR APPELLATE AUTHORITY
Refer to Ordinance.
ARTICLE XIV: USE OF FUNDS
Refer to Ordinance. #88-7
ARTICLE XV : CREDIT ALLOWED FOR TAX PAID IN ANOTHER MUNICIPALITY
A. Limitation.
Refer to Ordinance
B. Credits to Residents:
Refer to Ordinance.
C. Method of Applying for Credit:
1. No credit will be given unless the taxpayer claims such on his final return Or other form prescribed by the Commissioner, and presents such evidence of the payment of a. similar tax to another municipality, as the Commissioner may require.
2. A statement satisfactory to the Commissioner from the taxing authority of the municipality to which the taxes are paid that a Malta Resident or his employer is paying the tax shall be considered as fulfilling the requirement of this article.
ARTICLE XVI: RESERVED
ARTICLE XVII: COLLECTION OF TAX AFTER TERMINATION OF ORDINANCE.
Refer to ordinance.
ARTICLE XVIII : BONDS
1. The Village Tax Commissioner will post a surety bond in a form acceptable to the Council in the amount of no less that $10,000.00 or whatever other amount the Council, by-resolution, shall direct.
2. All employees of the Village Tax Commissioner will be likewise bonded in an amount not less that $5,000.00 or whatever other amount the council by resolution shall direct.
3. Costs for the bonds will be borne by the Village Treasury.
Date: April 7, 1988