2006_Ordinances - Laserfiche WebLink

Home Browse Search

provided the refund or the late payment is made not more than thirty (30) days from the date of the payment that created the refund or the due date of the tax, whichever is later. 2. Chapter 30, Article I (In General), Section 30-5 and Article X (Meals Tax) section 30-285, are hereby amended and reordained as follows: Sec. 30-5. Interest. (a)If any tax owed pursuant to this chapter is not paid on or before its due date, then, except as may otherwise be limited by state law, interest at the rate of ten (10) percent per annum shall be charged on the principal sum and penalties, if any, of all taxes owed, from the dus dat commencing on the first day following the day such tax is due, until the date paid in full. Such interest shall be applied to late payments of taxes overdue for more than thirty (30) days, except as provided in Section 30-164. Interest for failure to pay a tax shall not be imposed if such failure was not the fault of the taxpayer, or was the fault of the commissioner of the revenue or the treasurer, as the case may be. The failure to pay a tax due to the death of the taxpayer or a medically determinable physical or mental impairment on the date the tax is due shall be Presumptive proof of lack of fault on the taxpayer's part; provided the tax is paid within 30 days of the due date If there is a committee legal guardian conservator or other fiduciary handling the individual's affairs, such return shall be filed or such taxes paid within 120 days after the fiduciary qualifies or begins to act on behalf of the taxpayer. Any such fiduciary shall on behalf of the taxpayer, by the due date file any required returns and pay any taxes that come due after the 120 -day period. The treasurer shall make determinations of fault relating exclusively to • failure to pay a tax, and the commissioner of the revenue shall make determinations of fault (b).... Sec. 30-285. Application to tips and service charges. (b) An amount er peroentage, whether designated as a tip or a seniee eharge, that is added ts th f the eal and is subjeet to the t imposed by this aftie4e. The meals tax imposed by this article shall not be imposed on that portion of the amount paid by a purchaser as a mandatory gratuity or service charge added by the restaurant in addition to the sales price of the meal but only to the 3. The provisions set forth within this ordinance shall become effective January 1, 2007. Approved by Council . December 18, 2006 er of City Council 10 Va. Code §58.1-3916 11 Va. Code §58.1-3840(A)