§ 4.04.700. Penalties—Waiver power of director—Amnesties waiving penalties and interest designated by the city council.

A.

The director of finance may waive, upon appropriate conditions, and for good cause shown, any penalty assessed as provided in this chapter.

B.

The city council may by resolution establish an amnesty program waiving or reducing the amounts of penalty or interest accrued to delinquent municipal sales and use taxes, stating the conditions, scope and duration of the amnesty. Such amnesty shall be based on a finding by the council that the incentive for voluntary compliance and payment will likely produce greater net revenues due to the savings of collection costs and broader disclosure and payment of sums owing. The council may additionally in such resolution impose the costs of collection, including legal fees incurred by the city, upon taxpayers failing to participate in the amnesty program, and the penalties and interest accrued on such delinquent taxes shall not be waived or reduced by operation of any subsequent amnesties. The conditions of the amnesty shall be published in a newspaper of general circulation in the city once, at least five days before the beginning of any such amnesty period.

(Code 1981, § 2-4-49; Code 1993, § 4.04.700; Ord. No. O-86-25, § 1; Ord. No. O-94-61, § 9)