(a) The City may
enter into an agreement with a taxpayer to allow the taxpayer to satisfy
a liability for any tax imposed by this Chapter by means of installment
payments. The Tax Collector may require a taxpayer who requests an
installment payment agreement to complete a financial report in such
form and manner as the Tax Collector may prescribe.
(b) The Tax Collector,
without notice, may alter, modify or terminate an installment payment
agreement if the taxpayer:
(1) fails to
pay an installment at the time the installment payment is due under
the agreement.
(2) fails to
pay any other tax liability at the time the liability is due.
(3) fails to
file any tax report or return at the time the report or return is
due.
(4) fails to
furnish any information requested by the Tax Collector within thirty
days after receiving a written request for such information.
(5) fails to
notify the Tax Collector of a material improvement in the taxpayer's
financial condition above the income previously reported in the
most recent income statement within thirty days after the material
improvement.
(6) provides
inaccurate, false or incomplete information to the Tax Collector.
(c) Notwithstanding
any installment payment agreement, the Tax Collector may offset any
tax refunds against the liabilities provided for in the installment
payment agreement, may file and perfect any tax liens and, in the
event the taxpayer breaches any term or provision of the installment
payment agreement, may engage in collection activities.
(d) The Tax Collector,
without notice, may terminate an installment payment agreement if
the Tax Collector believes that the collection of tax to which the
payment agreement pertains is in jeopardy.
(e) If the Tax
Collector determines that the financial condition of a taxpayer has
improved, the Tax Collector may alter, modify or terminate the agreement
by providing notice to the taxpayer at least thirty days before the
effective date of the action. The notice shall include the reasons
why the Tax Collector believes the alteration, modification or termination
is appropriate.
(f) An installment
payment agreement shall remain in effect for the term of the agreement
except as otherwise provided in this Section.
(g) A taxpayer
who is aggrieved by a decision of the Tax Collector to refuse to enter
into an installment payment agreement or to alter, modify or terminate
an agreement entered into pursuant to this Section may petition the
Taxpayer Problem Resolution Officer to review that determination.
The Taxpayer Problem Resolution Officer may stay such alteration,
modification or termination pending its review and may modify or nullify
the determination.
(h) The City and
the taxpayer may modify any installment payment agreement at any time
by entering into a new or modified agreement.
