Cudahy Municipal Code Art. V Enforcement

(1) Penalty. Upon a failure to pay the entire tax when due, the director shall add a penalty of 15 percent of the tax or unpaid portion thereof, on the first day of each month following the date the tax was due; provided, however, no penalty shall be assessed in excess of 50 percent of the tax due. For the purposes of this title, a payment made by mail shall be deemed received on the date shown on a postage cancellation stamp imprinted on the envelope in which the payment is received, or if payment is made by means other than the United States mail, payment shall be deemed received on the date the payment is stamped “received” by the director.

(2) Interest. On the first day of the month following the date on which the maximum penalty provided for in this section has accrued, interest at the rate of one-half of one percent per month shall begin to accrue. Interest shall accrue at this rate on the amount of the unpaid tax, exclusive of penalties, for each month or portion of a month until the tax is paid. (Ord. 505 § 1. 2002 Code § 6-5.1).

No tax shall be refunded unless it is determined by the director that a tax has been paid in error, computed incorrectly, overpaid, or collected illegally. (Ord. 511 § 3; Ord. 505 § 1. 2002 Code § 6-5.2).

When a person who engages in a business taxed under this title fails to procure a business license within the time permitted by this title, or after demand by the director, the director may then determine the amount of the tax upon such information as may be available. The director shall then notify such person of the amount due, including penalties imposed under CMC 5.04.230, and demand payment. Such payment shall be made within 30 days after demand is made by the director and interest pursuant to CMC 5.04.230 shall thereafter accrue. (Ord. 505 § 1. 2002 Code § 6-5.3).

(1) Audit of Records. Any person engaged in a business taxed under this title shall maintain and preserve, for a period of at least two years, suitable records as may be necessary to determine the amount of the tax due under this title and shall, upon request of the director, provide the necessary records to substantiate the tax paid or due for such business. If upon audit of such records, the director determines the tax imposed by this title has not been paid in full, the director shall notify the licensee of the balance due, including any accrued penalties. Such amount shall be paid within 30 days after notice is issued by the director and interest pursuant to CMC 5.04.230 shall thereafter accrue.

(2) Overpayment. If an audit reveals an overpayment, the director shall notify the licensee of the amount overpaid. Unless the licensee requests a refund of the overpayment within 30 days after notice is issued by the director, the overpayment shall be applied as a credit against the next annual tax due.

(3) Underpayment. If an audit reveals an underpayment, the director shall take action to collect the underpayment. However, the director may, in his or her discretion, waive or compromise any claims as to an amount due to the city under this title if that amount is not more than $25.00 or such higher amount as is hereafter authorized by resolution of the city council.

(4) Corrected Application. Rather than request information and conduct an audit, the director may request an applicant file a corrected application for business license. If such an application is filed and the director is satisfied with its accuracy, the existence of any underpayment or overpayment under this section shall be determined with reference to that corrected application. If a licensee fails to file a corrected application or if the director is not satisfied with a corrected application, the director may conduct an audit under subsection (1) of this section. (Ord. 505 § 1. 2002 Code § 6-5.4).

To the extent feasible and consistent with the Public Records Act and other applicable law, the city shall use good faith efforts to maintain the confidentiality of affidavits, records, statements and other information concerning gross receipts or operating costs furnished or secured pursuant to the provisions of this title, and to restrict public inspection or review thereof except by those charged with the administration of this title. (Ord. 505 § 1. 2002 Code § 6-5.5).

Any notice required to be provided a licensee under this title shall be sufficient if deposited with postage prepaid in the United States mail and addressed to the address provided on the application unless a change of address notice has been received, in which case notice is sufficient if mailed to the address of which the director has been most recently informed. (Ord. 505 § 1. 2002 Code § 6-5.6).

(1) Right to Appeal. Any person dissatisfied with any decision of the director may file with the city clerk a notice of appeal to the city council within 15 days of the date of mailing of the director’s decision. The notice shall be signed by the appellant or the legal representative of the appellant and shall be sufficient if it states that the appellant appeals from a specified decision or a particular part thereof.

(2) Notice of Appeal. Upon receipt of a timely notice of appeal, the city clerk shall notify the director of the request for appeal. The city council shall consider the appeal within 30 days of receipt of the notice of appeal. The director shall give not less than 10 days’ written notice to the appellant of the date, time and place of the hearing.

(3) City Council Review. Upon reviewing the evidence and considering the parties’ arguments, the council may remand the controversy to the director with directions or render a decision upholding, reversing, or modifying in any respect the decision of the director. If no action is taken by the city council within 45 days of the hearing of an appeal, the decision of the director shall be deemed final. (Ord. 505 § 1. 2002 Code § 6-5.7).

Unless specified otherwise in Chapter 5.08 CMC, any person who knowingly or intentionally misrepresents to any officer or employee of the city any material fact, relative to any tax imposed under the provisions of this title, and any person who engages in business in the city without a license, and any person who violates any provision of this title shall be guilty of a misdemeanor and shall be punished as is provided in CMC 1.36.010(1). (Ord. 505 § 1. 2002 Code § 6-5.8).

The amount of tax, fee, penalty, or interest imposed by the provisions of this title shall be deemed a debt to the city. An action may be commenced in any court of competent jurisdiction in the name of the city for the amount of such debt. (Ord. 505 § 1. 2002 Code § 6-5.9).

The conviction and punishment of any person for failure to comply with the provisions of this title shall not relieve such person from paying any tax, fee, penalty, or interest due and unpaid at the time of such conviction, nor shall payment prevent prosecution of a violation of any of the provisions of this title. All remedies shall be cumulative, and the use of one or more remedies by the city to enforce this title shall not bar the use of any other remedy. (Ord. 505 § 1. 2002 Code § 6-5.10).