(a)

All telephone companies and mobile telecommunications services doing business in the City are required to pay an occupation tax to the City in an amount equal to four (4) percent of the gross receipts from the legally established basic monthly charges collected for local exchange telephone service to subscribers within the City, intrastate message toll telephone service and mobile telecommunications services for revenue in the City. There shall be excepted from the provisions of this article all receipts for telephone service to the United States government or any of its departments, and all receipts from the state or any of its departments, and no part or portion of the tax provided for in this article shall be levied upon or assessed against or taken from the United States government, the government of the state, or any of either of their departments.

(b)

As used in this section, mobile telecommunications services shall mean a wireless communication service carried on between mobile stations or receivers and land stations, and by mobile stations communicating among themselves, and includes:

(1)

Both one-way and two-way wireless communications services;

(2)

A mobile service which provides a regularly interacting group of base, mobile, portable and associated control and relay stations, whether on an individual, cooperative, or multiple basis for private one-way or two-way land mobile radio communications by eligible users over designated areas of operation; and

(3)

Any personal communications service.

The payment of the occupation tax levied pursuant to this article shall be in quarterly payments, using the calendar quarter year as a basis for determining and computing the amount of tax payable. Each quarterly payment shall be due forty-five (45) days after the termination of each calendar quarter year.

The occupation tax levied pursuant to this article shall be paid to the City at the time provided by this article and the amount of payment shall be credited to the general fund.

All payments of the occupation tax levied pursuant to this article which are made after the due date thereof shall draw interest at the rate of one (1) percent per month and, after payment thereof has been in default for six (6) months, a penalty of five (5) percent shall be added thereto in addition to such interest charges, which shall be paid by any company subject to this occupation tax.

All telecommunication companies shall, at the time they make their quarterly payments of the occupation tax levied pursuant to this article, file with the City a full, complete and detailed statement of the gross receipts subject to such occupation tax, which statement shall be duly verified and sworn to by the manager in charge of the business of the particular company in the city or by a higher managerial employee of such company.

Each succeeding quarterly payment of the occupation tax levied pursuant to this article may include any adjustment which is shown on the report provided for by section 14-105 which may be necessary for the consideration of uncollectibles or any other matters which may have resulted in either an excess or a deficiency in the amount of tax paid in any previous quarter.

The City shall have the right at any time to inspect, through its officers, agents or representatives, the books and records of any telecommunication company, for the purpose of verifying any report submitted pursuant to the requirements of section 14-105.

In case any telecommunication company shall refuse, fail or neglect to furnish or file any report required by section 14-105 at the time required for such filing, or shall fail or refuse to permit the City to inspect the books and records of such company for the purpose of verifying such report, then the occupation tax for the preceding quarter shall be the sum of five thousand dollars ($5,000.00), and such amount shall be paid within forty-five (45) days following the end of the calendar quarter as required by section 14-102 and such amount shall draw interest and be subject to penalties as provided by section 14-104.

In case any telecommunication company shall fail to make payment of the occupation tax provided for by this article at the time specified for such payment, the City shall have the right to sue any such company in any court of competent jurisdiction for the amount of such occupation tax due and payable under the terms and provisions of this article and may recover judgment against any such company for such amount so due, together with interest and penalties, and may have execution thereon.

The occupation tax provided for by this article shall be in lieu of any other occupation, license, permit or franchise fee or tax assessed against telephone companies under the provisions of this Code or other ordinances of the City.

Each person, partnership, corporation or any form of business engaged in the business of operating a hotel in the city shall pay an occupation tax in the amount of four (4) percent of the basic rental rates charged per occupied room per night.

Hotel shall mean any facility in which the public may, for a consideration, obtain sleeping accommodations in any space ordinarily used for accommodations. The term shall include hotels, motels, tourist hotels, campgrounds, courts, lodging houses, inns and nonprofit hotels; but "hotel" shall not be defined so as to include hospitals, sanitariums, nursing homes, chronic care centers, or dormitories or facilities operated by an educational institution and regularly used to house students.

Occupied Room shall mean any space ordinarily used for sleeping accommodations and for which any occupant has, for consideration, obtained the use or possession, or the right to use or possess, for a period not to exceed thirty (30) contiguous days. The term shall include camping space, trailer space or recreational vehicle space. The term does not include a function room such as a ballroom, banquet room, reception room, or meeting room, provided it is not used as temporary sleeping accommodations.

(1)

The term "occupied room" shall not mean, and no tax imposed by this ordinance shall be measured by or collected for:

a.

Complimentary or other sleeping accommodations for which no consideration is charged;

b.

Sleeping accommodations for which the consideration is paid by a person not subject to the sales and use tax imposed by the Nebraska Revenue Act of 1967, as it is amended from time to time; or

c.

Sleeping accommodations leased by an employer for uses by its employees when a specific room is the subject of the lease, the lease extends for more than thirty (30) consecutive days, and consideration is actually paid for use during at least thirty (30) consecutive days.

The tax imposed by this ordinance shall be collected by the hotel operator from the occupant of each room to which the tax applies. The tax may be shown as an add-on to the charge for occupancy of the rooms and shall be collectible at the time the lodging is furnished, regardless of when the charge for the occupancy is paid. The operator shall remain responsible for payment of all taxes imposed whether or not the taxes are actually collected from the guests.

It shall be unlawful for any hotel operator subject to this article to fail to maintain or fail to make available to the city, upon seventy-two (72) hours notice, written records accurately and completely evidencing the number of rooms occupied, the dates the rooms are occupied, the amount of occupation tax due or paid under this article, and such other information as is required by the Finance Director. Such records shall be maintained for a period of three (3) years after the occupation tax is due.

Notwithstanding any contrary provision of this ordinance, the tax imposed by this ordinance shall be due and payable on the first day of each calendar month next succeeding the month during which the room was occupied. All taxes not paid by the 25th day of the month in which they are due and payable shall be deemed to be delinquent. The operator shall be assessed a penalty of ten (10) percent on all delinquent amounts as well as interest of one (1) percent per month or fraction thereof from the first of the month in which such tax becomes due and payable until the date of payment.

In case any hotel shall fail to make payment of the occupation tax provided for by this article at the time specified for such payment, the City shall have the right to sue any such company in any court of competent jurisdiction for the amount of such occupation tax due and payable under the terms and provisions of this article and may recover judgment against any such company for such amount so due, together with interest and penalties, and may have execution thereon.

For the purpose of this article, the definitions found in chapter 4 of the Fremont Municipal Code shall apply unless the context clearly indicates or requires a different meaning.

(Ord. No. 5266, 2-12-13)

(a)

(1) .....An occupation tax in the amount of twenty-four dollars ($24.00) is hereby imposed:

a.

On each ton of garbage and refuse collected by a licensed garbage/refuse collector within the corporate limits of the City of Fremont, and

b.

On each ton of garbage and refuse collected by licensed garbage /refuse collector outside the limits of the City and deposited in the City's Solid Waste Transfer Station.

(2)

The occupation tax authorized herein shall be exclusively used for funding solid waste management programs, including the payment of principal and interest on revenue bonds issued by the City.

(b)

Each licensed garbage/refuse collector shall, not later than the first of the month immediately following the Fremont Waste Transfer monthly billing statement, remit to the City of Fremont Director of Finance payment of occupation taxes due and owing from the previous calendar month.

(c)

All garbage and refuse collected by licensed garbage/refuse collectors within the corporate limits, whether destined for deposit at the Fremont Waste Transfer or for deposit elsewhere, shall, before leaving the corporate limits of the City, be weighed at scales located at the Waste Transfer Station or at such other scales approved by the City of Fremont. Any garbage and refuse not being deposited at the Waste Transfer Station, whether destined for deposit inside or outside of the State of Nebraska, shall be weighed and the driver of the garbage/refuse vehicle shall be provided with a certificate of weight which shall be displayed upon demand to any police officer or other authorized employee of the City.

(d)

The occupation tax provided herein shall not be imposed upon garbage or refuse destined for deposit at any location outside of the State of Nebraska. The garbage/refuse collector shall file a written and sworn statement identifying any tonnage which is claimed to be exempt under this division which specifically provides the tonnage, date and deposit location garbage or refuse is deposited outside the State of Nebraska. Collector shall provide written documentation that such refuse has been deposited outside the State of Nebraska within thirty (30) days of such disposition and upon verification; the City shall refund to the garbage/refuse collector the portion of the paid occupation tax which was paid for out-of-state deposit.

(Ord. No. 5266, 2-12-13)

(a)

The City may treat any such taxes, penalties or interest due and unpaid as a debt due the City.

(b)

In case of failure to pay the taxes, or any portion thereof, or any penalty or interest thereon when due, the City may recover at law the amount of such taxes, penalties and interest in any court of Dodge County, Nebraska or of the county wherein the taxpayer resides or has its principal place of business having jurisdiction of the amounts sought to be collected.

(c)

The receipts of the taxpayer or the assessment made by the City, as herein provided, shall be prima facie proof of the amount due.

(d)

A penalty of two hundred fifty dollars ($250.00) per ton for each and every ton of solid waste shall be assessed for the intentional evasion of payment of the occupation tax owed the City. This penalty shall be recoverable against the required license bond.

(e)

The City Attorney may commence any legal action necessary for the recovery of taxes due under this article and this remedy shall be in addition to all other existing remedies, or remedies provided in this article.

(Ord. No. 5266, 2-12-13)

If the City Administrator, after holding a hearing, shall find that any person has willfully evaded payment or collection and remittance of any occupation tax imposed in this section, such official may suspend or revoke any City license, permit or other approval held by such tax evader. Said person shall have an opportunity to be heard at such hearing to be held not less than seven (7) days after notice is given of the time and place of the hearing to be held, addressed to the last known place of business of such person. Pending the notice, hearing and finding, any license, permit or other approval issued by the City to the person may be temporarily suspended. No suspension or revocation hereunder shall release or discharge the person from civil liability for the payment or collection and remittance of the tax, nor from prosecution for such offense.

(Ord. No. 5266, 2-12-13)

(a)

Any violation of this article or chapter 4 of the Fremont Municipal Code by the holder of a license issued hereunder shall be grounds for suspension or revocation of the license by the City Administrator after notice and hearing.

(b)

Any denial of a collector license application or any license suspension or revocation by the City Administrator may be appealed in writing within ten (10) days to the City Council. The City Council, upon receipt of a timely filed appeal with the City Clerk, shall hold a public hearing regarding the appeal at the next regularly scheduled Council meeting.

(c)

A license denial, suspension or revocation upheld by the City Council may be appealed to the Dodge County District Court.

(Ord. No. 5266, 2-12-13)

City shall mean the City of Fremont and the area within the corporate limits of the City of Fremont.

Drinking places shall mean any establishment offering the public on premises consumption of food and/or non-alcoholic beverages. Such businesses include, but are not limited to, bars, taverns, night clubs, dance halls, restaurants, race tracks, and arenas. The term shall not include:

(1)

Any business offering food or beverages free of charge. The term "free of charge" means without any consideration, donation, contributions, or monetary charges of any nature paid for access to a facility or its services and, without limitation, requires the absence of any admission charge, cover charge, table reservation fee, gate charges, seat charges, entertainment fee, green fees, or required minimum purchase of food, refreshments, or merchandise.

(2)

Any state or county fair.

Finance Director shall mean the Finance Director of the City of Fremont.

Food shall include all edible refreshment or nourishment, whether solid, semi-solid, liquid or otherwise, except snack foods, which shall mean unopened bottles or cans of soft drinks; chewing gum; candy; popcorn, peanuts and other nuts; unopened packages of cookies, donuts, crackers and potato chips; and other items of essentially the same nature and consumed for essentially the same purpose which are packaged for home consumption.

Person shall mean any natural person, individual, partnership, association, organization or corporation of any kind or character engaging in the business of providing food services, drinking places, or restaurants.

Restaurant shall mean any place that is kept, used, maintained, advertised, or held out to the public as a place where food is prepared and sold for immediate consumption on the premises. The term includes, but is not limited to, cafes, grills, bistros, delicatessens, coffee shops, bakeries, lunch counters, and sandwich stands. The term includes a space or area within a hotel, motel, bed and breakfast, boarding house, hospital, or office building where food is sold or consumed if a separate charge is made for such food. The term does not include:

(1)

A grocery store, convenience store, supermarket, or a hotel, motel, or other place offering lodging, except for any space or area therein designated as a place where the public may consume food.

(2)

A religious, civic, educational, charitable, governmental, or political organization exempt from income taxes under the United States Internal Revenue Code that offers food solely to its members or students.

(3)

A daycare center, public or private, that offers food solely to its employees or the children staying at the center.

(4)

A convalescent home, nursing home, home for the aged or infirmed, or substance abuse facility that offers food solely to its residents.

(5)

Premises where food is obtained solely from vending machines operated by coin or card operation regardless of whether the food may be consumed on the premises.

(6)

Temporary stands at festivals or other similar events from which food ready for consumption is sold unless entrance to the place at which the food is sold is subject to an admission charge.

Taxpayer shall mean any person engaged in the food services and drinking places businesses herein defined who is required to pay the tax herein imposed.

(Ord. No. 5343, 2-12-15; Ord. No. 5604, § 2, 1-25-22)

(a)

There is hereby imposed a food services and drinking places occupational privilege tax upon each and every person conducting food services, drinking places business, or restaurants within the City for any period of time during a calendar month. The amount of such tax shall be one percent (1.00%) of all gross receipts for each and every calendar month derived from the food services and drinking places business subject to this tax.

(b)

The person engaged in the food services, drinking places business, and/or restaurants may itemize the tax levied on a bill, receipt, or other invoice to the purchaser, but each person engaged in food services, drinking places business, or restaurant shall remain liable for the tax imposed by this section.

(c)

Gross receipts subject to the tax shall include receipts from the sale of food and nonalcoholic beverages. Gross receipts subject to tax shall also include the receipts of sale of food in a restaurant with facilities for consumption on the premises even if the food is not actually consumed on the premises, including the receipts from prepared "take out", "drive through", or "to go" food, and receipts from the sale of food and non-alcoholic beverages as a concession at a race track or arena.

(Ord. No. 5343, 2-12-15; Ord. No. 5363, 5-31-16; Ord. No. 5604, § 2, 1-25-22)

(a)

The tax imposed by this article is purely for revenue purposes to support the government of the City. The levy of the tax under this article is in addition to all other fees, taxes, excises and licenses levied and imposed under any contract or any other provisions of this Code or ordinances of the City, in addition to any fee, tax, excise or license imposed by the state.

(b)

Payment of the tax imposed by this article shall not relieve the person paying the same from payment of any other tax now or hereafter imposed by contract or ordinance or by this Code, including those imposed for any business or occupation he or she may carry on, unless so provided therein.

(Ord. No. 5343, 2-12-15; Ord. No. 5604, § 2, 1-25-22)

(a)

The tax imposed by this article shall not be due on:

(1)

Any fee received exclusively by a religious, civic, educational, charitable, governmental, or political organization exempt from income taxes under the United States Internal Revenue Code.

(2)

Any fee received for any scientific and literary lectures or entertainment as described in Neb. R.R.S. § 16-205.

(3)

Any fee received for concerts and all other musical entertainments given exclusively by the citizens of the City as defined in Neb. R.R.S § 16-205.

(4)

Any fee received by any person engaged in business within the City not within the taxing power of the City under the Constitution of the United States and the Constitution and Statutes of the State of Nebraska.

(5)

The value of food or beverages furnished by food services and drinking places to employees as part of their compensation when no charge is made to the employee.

(6)

Tips to an employee of a food services and drinking places when the amount of the tip is wholly in the discretion of the purchaser, whether or not the tip is paid to the employee or added to the bill and if the sole amount of the tip is turned over to the employee. Amounts that are added to the price of the meal and required to be paid by the purchaser, whether or not designated as a tip or a service charge, shall be exempt as a tip to the extent the mandatory amount does not exceed twenty (20) percent of the sales price.

(Ord. No. 5343, 2-12-15; Ord. No. 5604, § 2, 1-25-22)

(a)

Each and every person engaged in the food services, drinking places business and/or restaurants within the City for the calendar month beginning October 1, 2015, and for each and every calendar month thereafter, shall prepare and file, on or before the last day of the month following on a form prescribed by the Finance Director, a return for the taxable calendar month, and at the same time pay to the Finance Director the tax herein imposed.

(b)

The City Finance Director may, by regulation, specify a uniform class of taxpayer that may make reports and remittances quarterly in lieu of monthly taking into consideration the amount of tax due. In addition, a person subject to the tax imposed herein may, upon written application to and with the written consent of the Finance Director, make reports and remittances on a quarterly basis in lieu of monthly. Such quarterly reports shall be due on the 15th day of July and October of each year and shall report the January, April gross receipts and the amount due for the three (3) months immediately preceding the months in which the reports and remittances are required.

(Ord. No. 5343, 2-12-15; Ord. No. 5363, 5-31-16; Ord. No. 5604, § 2, 1-25-22)

(a)

No delinquency in payment of the tax herein provided for by this article and no revocation or conviction for violation of this article shall be grounds for the suspension or revocation of any other license issued to any person engaged in business within the City by the Finance Director or any other official of the City under any licensing provisions of this Code or other ordinances, nor shall the same be grounds for the suspension or revocation of any other license issued by any licensing authority pursuant to the statutes enacted by the State of Nebraska.

(Ord. No. 5343, 2-12-15; Ord. No. 5604, § 2, 1-25-22)

(a)

If any person neglects or refuses to make a return or payment of the taxes as required by this article, the Finance Director shall make an estimate, based upon such information as may be reasonably available, of the amount of taxes due for the period or periods for which the taxpayer is delinquent, and upon the basis of such estimated amount, compute and assess in addition thereto a penalty equal to ten percent (10%) thereof, together with interest on such delinquent taxes, at the rate of one percent (1%) per month, or fraction thereof from the date when due.

(b)

The Finance Director shall give the delinquent taxpayer written notice of such estimated taxes, penalty, and interest, which notice must be served personally or by certified mail.

(c)

Such estimate shall thereupon become an assessment, and such assessment shall be final and due and payable from the taxpayer to the Finance Director ten (10) days from the date of service of the notice or the date of mailing by certified mail; however, within such ten (10) day period the delinquent taxpayer may petition the Finance Director for a revision or modification of such assessment and shall, within such ten (10) day period, furnish the Finance Director the facts and correct figures showing the correct amount of such taxes.

(d)

Such petition shall be in writing, and the facts and figures submitted shall be submitted in writing and shall be given under oath of the taxpayer.

(e)

Thereupon, the Finance Director shall modify such assessment in accordance with the facts which he or she deems correct. Such adjusted assessment shall be made in writing, and notice thereof shall be mailed to the taxpayer within ten (10) days; and all such decisions shall become final upon the expiration of thirty (30) days from the date of service, unless proceedings are commenced within that time for appeal in the District Court of Dodge County, Nebraska by the filing of a petition with the Clerk of the Court. This appeal shall be conducted in conformance with the Nebraska Rules of Civil Procedure and Rules of the Court as may be adopted by the Court or enacted by the Legislature.

(Ord. No. 5343, 2-12-15; Ord. No. 5604, § 2, 1-25-22)

(a)

If the Finance Director finds that the collection of the tax will be jeopardized by delay, in his or her discretion, he or she may declare the taxable period immediately terminated, determine the tax, and issue notice and demand for payment thereof, and, having done so, the tax shall be due and payable forthwith, and the Finance Director may proceed to collect such tax as hereinafter provided.

(b)

Collection may be stayed if the taxpayer gives such security for payment as shall be reasonably satisfactory to the Finance Director.

(Ord. No. 5343, 2-12-15; Ord. No. 5604, § 2, 1-25-22)

(a)

Administration by Finance Director. The administration of the provisions of this article are hereby vested in the Finance Director, who shall prescribe forms in conformity with this article for the making of returns, for the ascertainment, assessment and collection of the tax imposed hereunder, and for the proper administration and enforcement hereof.

(b)

Duties performed by others. Duties of the Finance Director herein provided may be performed by any qualified person designated by the Finance Director.

(c)

Notices to be sent by registered or certified mail. All notices required to be given to the taxpayer under the provisions of this article shall be in writing, and if mailed postpaid by registered or certified mail, return receipt requested, to him or her at his or her last known address shall be sufficient for the purposes of this article.

(d)

Duty to keep books and records. It shall be the duty of every taxpayer to keep and preserve suitable records and other books or accounts as may be necessary to determine the amount of tax for which he/she is liable hereunder.

(1)

Records of the gross revenue by which this tax is measured shall be kept separate and apart from the records of other sales or receipts in order to facilitate the examination of books and records as necessary for the collection of this tax.

(2)

It shall be the duty of every such taxpayer to keep and preserve for a period of three (3) years all such books, invoices and other records, which shall be open for examination at any time by the Finance Director or his or her duly designated persons. If such person keeps or maintains his books, invoices, accounts or other records, or any thereof, outside of the state, upon demand of the Finance Director he/she shall make the same available at a suitable place within the City, to be designated by the Finance Director, for examination, inspection and audit by the Finance Director or his or her duly authorized persons.

(3)

The Finance Director, in his or her discretion, may make, permit or cause to be made the examination, inspection or audit of books, invoices, accounts or other records so kept or maintained by such person outside of the state at the place where same are kept or maintained or at any place outside the state where the same may be made available, provided such person shall have entered into a binding agreement with the City to reimburse it for all costs and expenses incurred by it in order to have such examination, inspection or audit made in such place.

(e)

Investigation of taxpayer's books. For the purpose of ascertaining the correctness of a return, or for the purpose of determining the amount of tax due from any person, the Finance Director or his or her duly authorized persons, may hold investigations and hearings concerning any matters covered by this article; and may examine any relevant books, papers, records or memoranda of any such person; and may require the attendance of such person, or any officer or employee of such person, or of any person having knowledge thereof; and may take testimony and require proof of his or her information. The Finance Director and his or her duly authorized persons shall have power to administer oath to such persons.

(f)

Sale of business. Whenever any taxpayer sells his/her food services, drinking places business, or restaurant or quits engaging in such business, any tax payable under this article shall become immediately due and payable and such person shall immediately make a report and pay the tax due.

(g)

Status of unpaid tax and bankruptcy and receivership. Whenever the business or property of any taxpayer subject to this article shall be placed in receivership, bankruptcy or assignment for the benefit of creditors, or seized under distraint for property taxes, all taxes, penalties, and interest imposed by this article and for which the taxpayer is in any way liable under the terms of this article shall be a prior and preferred lien against the property of the taxpayer, except as to pre-existing claims or liens of a bona fide mortgagee, pledgee, judgment creditor or purchaser whose rights shall have attached prior to the filing of the notice as hereinafter provided on the property of the taxpayer, other than the goods, stock in trade, and business fixtures of such taxpayer; and no sheriff, receiver, assignee or other official shall sell the property of any person subject to this article under process or order of any court without first ascertaining from the Finance Director the amount of any taxes due and payable under this article; and if there be any such taxes due, owing and unpaid, it shall be the duty of such officer to first pay the amount of such taxes out of the proceeds of such sale before making payment of any monies to any judgment creditor or other claimants of whatsoever kind or nature, except the cost of the proceedings and other pre-existing claims or liens as above provided.

(h)

Release of liens. The tax imposed by this article, together with the interest and penalties herein provided and the cost of collection which may be incurred, shall be and, until paid, remain a first and prior lien, except as otherwise provided by the constitution or statute, superior to all other liens, on all the merchandise, furniture and fixtures, tools and equipment of the taxpayer within the City, and may be foreclosed by seizing under distraint and sale of so much of said merchandise, furniture and fixtures, tools and equipment, as may be necessary to discharge the lien. The lien created by this article shall apply only to tax obligations hereafter incurred. Any lien for taxes as shown on the records of the county clerks and recorders as herein provided shall, upon the payment of all taxes, penalties and interest covered thereby, be released by the Finance Director in the same manner as mortgages or judgments are released.

(i)

Statute of Limitations. No suit for collection of any taxes imposed by this article for any interest thereon or penalties with respect thereto may be instituted, or any other action to collect the same shall be commenced, nor shall any notice of lien be filed, or distraint warrant be issued, more than three (3) years after the date on which the tax was or is payable. In case of a false or fraudulent return with intent to evade tax, the tax, together with interest and penalties thereon, may be assessed or proceedings for the collection of such taxes may be begun at any time. Before the expiration of such period of limitation, the taxpayer and the Finance Director may agree in writing to an extension thereof; and the period so agreed on may be extended by subsequent agreement in writing.

(Ord. No. 5343, 2-12-15; Ord. No. 5604, § 2, 1-25-22)

(a)

The Finance Director may also treat any such taxes, penalties or interest due and unpaid as a debt due the City.

(b)

In case of failure to pay the taxes, or any portion thereof, or any penalty or interest thereon when due, the Finance Director may recover at law the amount of such taxes, penalties and interest in any court of Dodge County, Nebraska or of the county wherein the taxpayer resides or has its principal place of business having jurisdiction of the amounts sought to be collected.

(c)

The return of the taxpayer or the assessment made by the Finance Director, as herein provided, shall be prima facie proof of the amount due.

(d)

Such actions may be actions and attachments, and writs of attachment may be issued to the constable or sheriff, as the case may be; and in any such proceeding no bond shall be required of the Finance Director except as may be required by statute, nor shall any constable or sheriff require of the Finance Director an indemnifying bond for executing the writ of attachment or writ of execution upon any judgment entered in such proceeding; and, in accordance with the procedure established by statute, if any, the Finance Director may prosecute appeals or writs of error in such cases without the necessity of providing bond therefore;

(e)

The City Attorney, when requested by the Finance Director, with the consent of the Mayor, may commence an action for the recovery of taxes due under this article; and this remedy shall be in addition to all other existing remedies, or remedies provided in this article.

(Ord. No. 5343, 2-12-15; Ord. No. 5604, § 2, 1-25-22)

In any action affecting the title to real estate or the ownership or rights to possession of personal property, the City may be made a party defendant for the purpose of obtaining a judgment or determination of its lien upon the property involved therein.

(Ord. No. 5343, 2-12-15; Ord. No. 5604, § 2, 1-25-22)

The Finance Director is hereby authorized to waive, for good cause shown, any penalty assessed as in this article provided; and any interest imposed in excess of six (6) percent per annum shall be deemed a penalty.

(Ord. No. 5343, 2-12-15; Ord. No. 5604, § 2, 1-25-22)

(a)

Penalties for deficiencies caused by disregard of rules. If any part of the deficiency is due to negligence or intentional disregard of authorized rules and regulations with knowledge thereof, but without intent to defraud, there shall be added ten (10) percent of the total amount of the deficiency; and in such case interest shall be collected at the rate of one (1) percent per month, or fraction thereof, on the amount of the deficiency from the time the return was due, from the person required to file the return, which interest in addition shall become due and payable within ten (10) days after written notice and demand by the Finance Director.

(b)

Penalties for deficiencies caused by fraud. If any part of the deficiency is due to fraud with the intent to evade the tax, then there shall be added fifty (50) percent of the total amount of the deficiency, and in such case the whole amount of the tax that is unpaid, including the additions, shall become due and payable ten (10) days after written notice and demand by the Finance Director, and an additional one (1) percent per month, or fraction thereof, on said amounts shall be added from the date the return was due until paid.

(Ord. No. 5343, 2-12-15; Ord. No. 5604, § 2, 1-25-22)

If any provisions, clause, sentence or paragraph of this article or the application thereof to any person or circumstances shall be held invalid, that invalidity shall not affect the other provisions of this article which can be given effect without the invalid provision or application, and to this end the provisions of this article are declared to be severable.

(Ord. No. 5343, 2-12-15; Ord. No. 5604, § 2, 1-25-22)