Resolution 12-1308RESOLUTION NO.12-1308
A RESOLUTION OF THE CITY OF LONGWOOD TO
PROVIDE FOR A BUSINESS TAX AMNESTY PROGRAM
WHICH FORGIVES TAXPAYERS WHO PAY CERTAIN
PAST DUE BUSINESS TAXES FROM LIABILITY FOR
REMAINING PAST DUE BUSINESS TAXES, INTEREST,
AND CIVIL AND CRIMINAL PENALTIES
WHEREAS, the City Commission of the City of Longwood believes that a Business Tax
Amnesty Program will promote increased voluntary compliance by allowing taxpayers who pay
certain Business Taxes owed to be free from liability for certain other prior Business Taxes, as
well as penalties and interest for prior noncompliance; and
WHEREAS, increased voluntary compliance with the Business Tax Resolution will.
increase the City's tax revenues and reduce the City's collection costs; and
WHEREAS, it is the intent of the City Commission to exempt taxpayers who fully pay
certain past due Business Taxes from liability for any remaining past due Business Tax and.
interest, civil and criminal penalties otherwise imposed pursuant to Longwood Municipal Code-
Chapter 82-54 (b) and 82-54 (c);
NOW., THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CIT-v
OF LONGWOOD, FLORIDA, AS FOLLOWS:
SECTION 1. The Director of Finance of the City of Longwood shall administer a
Business Tax Amnesty Program for delinquent Business Tax liabilities owed pursuant to Chapter
82, Article II of the Longwood Municipal Code and more specifically pursuant to Section 82-54..
The Program shall be conducted during the period of July 1, 2012, through October 31, 2012,
inclusive. For the purposes of this Program, "Amnesty Period" means the period from July 1,
2012 through October 31, 2012, inclusive.
SECTION 2. In order to participate in the Program, the taxpayer shall make a Request
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for Business Tax Amnesty with the Director of Finance in person, by mail or by telephone on
any business day from July 1, 2012 through October 31, 2012, inclusive.
1. If the Request for Business Tax Amnesty is submitted to the City by mail
a. The Request must be postmarked by the United States Postal Service no late),. -
than October 31, 2012, to be accepted.
b. The Request shall include information necessary to enable the calculation of
the Business Tax past due for which the taxpayer failed to fully pay and to
enable the calculation of the Business Tax Amnesty Payment.
c. The required Business Tax Amnesty Payment, or the initial installment as set
forth below, shall be included with the Request for Business Tax Amnesty.
d. Payment shall be made by cash, check or money order.
2. If a Request for Business Tax Amnesty is submitted to the City in person:
a. The Request must be made at Utility Billing office, located at 155 W. Warren
Avenue Longwood, or as otherwise directed by the Director, no later than the
close of business on October 31, 2012, to be accepted.
b. The Request shall include information necessary to enable the calculation of
the Business Tax past due for which the taxpayer failed to fully pay and to
enable the calculation of the Business Tax Amnesty Payment.
c. The required Business Tax Amnesty Payment, or the initial installment as set
forth below, shall be included with the Request for Business Tax Amnesty.
d. Payment shall be made by cash, check, or money order.
3. If a Request for Business Tax Amnesty is submitted to the City by phone:
a. A taxpayer may request Amnesty by telephone by calling the number
designated during normal business hours while the Amnesty Program is in
effect, but no later than the close of business on October 31, 2012. The
taxpayer must speak to an Amnesty Program employee to request the
Amnesty and provide payment information.
b. At the time the Request is made, the taxpayer shall provide information
necessary to enable the calculation of the Business Tax due for the portion of
the Amnesty Period for which the taxpayer failed to fully pay.
c. The required Business Tax Amnesty Payment, or the initial installment as set
forth below, shall be included with the Request for Business Tax Amnesty.
d. Payment shall be made by cash, check, or money order.
SECTION 3. Business Tax Amnesty Payment
The required Business Tax Amnesty Payment is the total amount of unpaid Business Tax for the
taxpayer to obtain a business tax receipt for the 2011-2012 fiscal year and the 2012-2013 fiscal
year, not including any penalties or interest.
SECTION 4. Any taxpayer who pays in full all sums due and provides the required
information in accordance with the Business Tax Amnesty Program shall be entitled to the
following benefits:
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1. The City shall waive all remaining past due Business Tax which first became due
before the beginning of the Amnesty Period, and interest and civil penalties
imposed under Section 82-54 of the Longwood Municipal Code, where such
amounts are owed due to the non -reporting or underreporting of tax liabilities or
the failure to.pay Business Tax previously due.
2. The City shall bring no criminal action against the taxpayer, based upon. the Non
reporting or underreporting of tax liability or the nonpayment of Business Tax
previously due.
SECTION 5. No refund or credit shall be granted for any amount of interest or penalty paid
prior to the time the taxpayer makes a request for Business Tax Amnesty pursuant to this
Resolution.
SECTION 6. No taxpayer may reapply for or obtain relief under any future business tax
amnesty program held within five (5) years of such taxpayer making the Business Tax Amnesty
Payment and receiving amnesty pursuant to the provisions of this Resolution.
SECTION 7. The Director of Finance shall publicize the Program, be authorized to issue forms
and instructions, and take other actions necessary to implement this Resolution.
SECTION 8. Taxpayers and their business locations must comply with all applicable
ordinatices and regulations of the City. The payment of the Tax Amnesty Payment and/or the
issuance of a business tax receipt to engage in any business, occupation, or privilege pursuant to
Chapter 82, Article II, Longwood Municipal Code, shall not be evidence of, verification or a.
statement by the City that the taxpayer and its business location comply with comprehensive plan.
and the building code, zoning code and other codes and regulations not set forth in Chapter 82,,
Article: II, Longwood Municipal Code.
SECTION 9. Conflicts. Any resolutions or policies in conflict herewith are hereby repealed.
SECTION 10. This resolution shall become effective immediately upon adoption.
PASSED AND ADOPTED THIS DAY '7 OF a 52012
BRIAN D. SACKET ', MAY R
CITY OF LONGWO RIDA
ATTEST:
SARAH M. MIRUS, MMC, MBA, CITY CLERK
CITY OF LONGWOOD, FLORIDA
Approved as to form and legality for the use and reliance of the City of Longwood, Florida, only.
EL LANGL , CIT A