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Title:
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Ordinance amending the Business Tax and Regulations Code by:
(1) amending Sections 6.12-1, 6.18-1, and 6.18-3, and repealing Section 6.19-3, to clarify general administrative provisions of Article 6;
(2) adding Sections 6.19-3 through 6.19-11, to establish a system of administrative penalties for specified violations of the Business Tax and Regulations Code;
(3) adding new Sections 852.8 and 852.9, re-numbering existing Sections 852.8 and 852.9 as Sections 852.10 and 852.11, respectively, and amending Section 856, to consolidate the deadlines for renewing business registration certificates and filing annual tax returns;
(4) amending Section 905-A, to create a graduated system of fines for persons who qualify for the small business exemption but fail to file a timely return; and,
(5) amending Section 6.6-1, to provide that a parking lot operator is considered liable for collection of parking taxes at a location covered by his or her certificate of authority unless and until the certificate is surrendered to the Tax Collector.
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