Sec. 98-168. - Aiding and abetting incorrect return.
Sec. 98-170. - Failure to file and false statements.
Sec. 98-171. - Statutory assessments for admissions, lodging and meals taxes.
Sec. 98-173. - Distraint of property for taxes.
Secs. 98-174—98-195. - Reserved.
(a)
Whenever any taxpayer shall fail, refuse or neglect to pay any property taxes levied under sections 98-196 and 98-198 on or before May 1 or within 60 days of acquiring a tax situs in the city in the year for which they are levied, there shall be added a penalty of ten percent of the total taxes due or $10.00, whichever is greater. In no case shall the penalty exceed the amount of the tax.
(b)
Whenever any person shall fail, refuse or neglect to pay any tangible personal property or machinery and tools taxes levied under section 98-197 on or before May 1 of the tax year, there shall be added a penalty of ten (10) percent of the taxes due or $10, whichever is greater. In no case shall the penalty exceed the amount of the tax. Any tax remaining unpaid, in whole or in part, sixty (60) days after the due date of each year shall incur an additional penalty of five (5) percent of the tax due and unpaid.
(c)
If any person shall fail, refuse or neglect to remit to the collector any admissions, lodging, meals or shortterm rental taxes required to be collected and paid under articles VI through VIII and XV of this chapter within the time and amount specified, there shall be added to such tax a penalty of ten percent or $10.00, whichever is greater. In no case shall the penalty exceed the amount of the tax.
(Code 1993, § 27-91; Ord. No. 2007-299-261, § 1, 11-26-2007)
(a)
Whenever any taxes due under sections 98-196, 98-197 and 98-198 and articles VI through VIII and XV of this chapter are not paid prior to the day following the day of the year or, for admissions, lodging, meals and shortterm rental taxes, the day following the day of the month when such taxes became due and payable in the year, month or quarter for which they are levied, such unpaid taxes shall be deemed to be delinquent.
(b)
Interest on such unpaid taxes shall be charged annually at the interest rate established by the Virginia Department of Taxation for the first quarter of each tax year for the underpayment of income taxes pursuant to Code of Virginia, § 58.1-15, from the day following the due date of the year or month in which the taxes became due and payable, pursuant to Code of Virginia, § 58.1-3916, and shall be paid upon the principal and penalties of taxes remaining unpaid. However, such interest rate shall not exceed ten percent per year.
(Code 1993, § 27-92; Ord. No. 2007-299-261, § 1, 11-26-2007; Ord. No. 2011-5-4, § 1, 1-24-2011)
Sec. 98-168. - Aiding and abetting incorrect return.
It shall be a class 1 misdemeanor for any person with intent to defraud to aid, abet, counsel or induce another to file an incorrect return for any taxes imposed under section 98-199 and articles V through VIII and XV of this chapter or to furnish incorrect information to the city regarding such taxes.
(Code 1993, § 27-93)
(a)
If the director ascertains that any of the taxes levied on personal property or machinery and tools for the current tax year or any tax year of the three preceding tax years have not been assessed or have been assessed at less than was required by law for any one or more of such years; or if the director ascertains that the taxes for any cause have not been realized, it shall be the duty of the director to list and assess such property with taxes at the rate prescribed for that year.
(b)
For those taxes assessed by the director as provided in subsection (a) of this section, a penalty shall be assessed as provided in section 98-166
(c)
Taxes assessed pursuant to this section shall also be assessed interest the same rate as provided in section 98-167. Such interest shall be computed on the total of the taxes and penalty from the day following the due date on which such taxes should have been paid.
(d)
If the failure to file or to remit the tax, in the opinion of the director, was not the fault of the taxpayer, there shall be no penalty or interest for 30 days from the date of the omitted assessment. At the conclusion of the 30-day period, if no payment has been remitted, then interest and penalty shall be added to the amount of the deficiency at the rates prescribed in this section.
(Code 1993, § 27-94)
State Law References: Authorization for omitted taxes, penalty and interest on such, and no-fault provisions, Code of Virginia, § 58.1-3903.
Sec. 98-170. - Failure to file and false statements.
(a)
Except as specifically provided elsewhere in this chapter, it shall be unlawful to make a false statement with the intent to defraud on any return or willfully fail to file a return when due for any of the following taxes:
(1)
Tangible personal property.
(2)
Machinery and tools.
(3)
Admissions.
(4)
Lodging.
(5)
Meals.
(6)
Shortterm rental.
(b)
Any person, upon conviction of a violation of this section, shall be punished as provided by general law for:
(1)
A class 3 misdemeanor if the amount of the tax lawfully assessed in connection with the return is $1,000.00 or less; or
(2)
A class 1 misdemeanor if the amount of the tax lawfully assessed in connection with the return is more than $1,000.00.
(Code 1993, § 27-95)
Sec. 98-171. - Statutory assessments for admissions, lodging and meals taxes.
(a)
If any person shall fail or refuse to collect the taxes imposed by articles V through VIII and XV of this chapter and to make within the times provided the required reports and remittances to the collector, the director shall proceed in such manner as deemed best to obtain the facts and information on which to base an estimate of the taxes due. Any person who neglects, fails or refuses to collect such taxes imposed by such articles upon every taxable sale made by such person or such person's agents or employees shall be liable for and shall pay the tax.
(b)
The director, upon procuring such facts and information upon which to base an assessment of any tax payable by any person who shall fail or refuse to collect such tax and to make such required reports and remittances shall proceed to determine and assess against such person such tax, plus penalty and interest as provided in sections 98-166 and 98-167
(c)
The director shall notify any person subject to assessments made pursuant to this section by mail sent to the last known place of address of the following:
(1)
The amount of such tax;
(2)
Penalty and interest;
(3)
Total amount due; and
(4)
That the total amount due shall be payable within ten days from the date of such notice.
(d)
The director shall have the power to examine such records for the purpose of administering and enforcing this section and all the provisions of section 4.16 of the Charter.
(Code 1993, § 27-96)
It shall be the duty of every person liable for the collection and remittance to the city of any tax imposed by articles V through VIII and XV of this chapter to keep and preserve for a period of five years such suitable records as may be necessary to determine the amount of such tax as they may have been responsible for collecting and paying to the city. The director may inspect such records at all reasonable times.
(Code 1993, § 27-97)
Sec. 98-173. - Distraint of property for taxes.
(a)
Whenever any taxpayer shall fail, refuse or neglect to pay any real or personal property taxes levied within 30 days after the date that such taxes are due, the director of finance may cause any goods, chattels, money or bank notes in the city belonging to such taxpayer to be distrained. Any highway vehicle, as defined in Code of Virginia, § 58.1-2201, that is the subject of distress may be towed or immobilized with a wheel boot, wheel lock or other similar device.
(b)
Property subject to levy or distress for taxes shall be liable to levy or distress in the hands of any person for taxes thereon, except that any highway vehicle, as defined by Code of Virginia, § 58.1-2201, purchased by a bona fide purchaser for value shall not be liable to levy or distress for such taxes unless the purchaser knew at the time of purchase that the taxes had been specifically assessed against such vehicle. Property on which taxes are not specifically assessed shall not be subject to distress after it passes into the hands of a bona fide purchaser for value.
(Code 1993, § 27-98)
State Law References: Similar provisions, Code of Virginia, §§ 58.1-3919, 58.1-3941