Text of Passed County Occupational Tax - WSFA.com Montgomery Alabama news.

Text of Passed County Occupational Tax

A RESOLUTION AND ORDINANCE TO PROVIDE FOR A PRIVILEGE LICENSE TAX UPON THE PRIVILEGE OF ENGAGING IN TRADES, OCCUPATIONS AND PROFESSIONS IN MONTGOMERY COUNTY, THE METHOD OF REPORTING AND COLLECTING THE SAME AND THE PLEDGE AND USE THEREOF

BE IT RESOLVED AND ORDAINED By the County Commission of Montgomery County, Alabama, as follows:

ARTICLE I

Section 1. DEFINITIONS. The following words, terms and phrases when used in this Ordinance shall have the following meanings, except when the context clearly indicates a different meaning:

(a) "Board" means the Board of Education of Montgomery County, Alabama, and any successor thereto.

(b) "Circuit Court" means the Montgomery County Circuit Court.

(c) "Compensation" shall mean and include both Employee Compensation and Owner Compensation. An individual may receive both Employee Compensation and Owner Compensation from the same source or from different sources. Retirement benefits shall not be Compensation.

(d) "County" shall mean Montgomery County, Alabama.

(e) "Deduction" means the $5,000 deduction provided for in Section 3.2.

(f) "Department" means the Revenue Commissioner's office, and includes the Revenue Commissioner.

(g) "Effective Date" means the date of adoption of this Ordinance.

(h) "Employee" shall mean and include any individual who receives Employee Compensation. Employee shall include partners, members, managers, shareholders or other individuals having an ownership or beneficial interest in any Person to the extent such individual receives Employee Compensation from that Person. Employee shall also include any individual who holds any kind of office or position, either by election or appointment, as a federal, state, county or city official, if such individual does any kind of work or renders any kind of services in the County. An independent contractor shall not be considered to be an Employee. An
employee is an individual who is subject to control by an Employer both as to what work or services shall be performed and as to how they shall be performed. An independent contractor is an individual who is subject to the control and direction of another Person as to the results of the individual's work, and not as to the means or methods of the individual's work.

(i) "Employee Compensation" shall mean all cash or non-cash benefits which an Employee receives from or is entitled to receive from or be given credit for by an Employer for work done or services rendered in any Trade, Occupation or Profession in the County. Cash or non-cash benefits shall include all salaries, wages, commissions, bonuses, severance pay or other compensation of any kind, or any other consideration having monetary value. Employee Compensation shall not be reduced by any kind of deductions or withholdings before Take Home Pay is received.

(j) "Employer" shall mean any Person who employs an Employee for the purpose of performing work or services to be rendered in any Trade, Occupation or Profession.

(k) "Fiscal Year" shall mean the period commencing on October 1 of each year and ending on September 30 of each year.

(1) "Owner" shall mean and include any individual who receives Owner Compensation. Owner shall include sole proprietors and other self-employed individuals and shall also include partners, members, managers, shareholders or other individuals having an ownership or beneficial interest in any Person to the extent such individual receives Owner Compensation from that Person.

(m) "Owner Compensation" shall mean all net earned income which an Owner receives from or is entitled to receive or be given credit for, in his capacity as Owner and not as an Employee, any work done or services rendered in any Trade, Occupation or Profession in the County. Owner Compensation shall include, but not necessarily be limited to, items that would be included as net earnings from self-employment on Internal Revenue Service Form 1040 Schedule SE, or other federal income tax form reflecting net earnings from self-employment, filed by the Owner for such work and services in the County.

(n) "Person" shall mean any individual, association, estate, trust, corporation, partnership, limited partnership, limited liability partnership, limited liability company, governmental or other entity of any kind. Whenever the word "Person" is used in any clause prescribing and imposing a penalty in the nature of a fine or imprisonment, the word as applied to any Person other than an individual shall mean the officers, directors, partners, members,
officials, managers, and other similar individuals who as such officers, directors, partners, members, officials, managers or other similar individuals of such Person was under a duty to perform the act in respect of which the violation occurs.

(o) "Return" shall mean any report, document, or other statement required to be filed with the Department for the purpose of paying, reporting, or determining the proper amount of Tax due.

(p) "Revenue Commissioner" shall mean the Montgomery County Revenue Commissioner or his duly authorized agent.

(q) "Take Home Pay" means the amount of cash compensation received by an Employee after deductions and withholdings by the Employer.

(r) "Tax" shall mean the privilege license tax, including applicable penalty and interest, levied and assessed hereunder.

(s) "Tax Commencement Date" means the date on which the Tax shall first be payable as provided in Section 14.

(t) "Taxpayer" means any Person subject to or liable for the Tax herein levied; any Person required to file a Return with respect to, or to pay, or withhold and remit the Tax herein levied or to report any information or value relating to the Tax herein levied to the Department or its designee; or any Person that may be affected by any act or refusal to act by the Department or its designee as to matters relating to the Tax herein levied; or any Person required to keep any records required by this Ordinance.

(u) "Trade, Occupation, or Profession" shall mean and include the doing of any kind of work, the rendering of any kind of services, or the holding of any kind of office, position or job, within the County.

(v) The singular shall include the plural and vice versa, and the masculine shall include the feminine and the neuter.

(w) References to the "Code of Alabama 1975" shall mean such sections as are currently in effect and as it or they may be amended.

(x) Where the phrase "reasonable cause" is used in this Ordinance, it shall include, but not be limited to, those instances in which the Taxpayer has acted in good faith. The burden of proving reasonable cause shall be on the Taxpayer.

Section 2. INDIVIDUALS TAXED; INDIVIDUALS LIABLE; APPLICABILITY. The Tax is imposed upon any Employee and any Owner who engages in or follows any Trade, Occupation or Profession. This includes both residents and nonresidents of the County. It shall be unlawful for any individual to engage in or follow any Trade, Occupation or Profession on and after the Tax Commencement Date, without paying the Tax for the
privilege of engaging in or following such Trade, Occupation, or Profession, which Tax shall be measured by one and one-half percent (1 '/2%) of the Compensation of each such individual.

Section 3. DEDUCTIONS FROM TAX. In computing Compensation there shall be allowed a deduction of $5,000 per individual per calendar year. Each Employee shall file with each Employer from which he receives Employee Compensation, a form made available by the Department either (i) electing to apply the Deduction against the Employee Compensation due from said Employer and certifying that the Employee has not and will not claim the deduction elsewhere or (ii) electing not to apply the Deduction against the Employee
Compensation due from said Employer. In the event an Employee fails to file the form required by this Section 3.2, it shall be deemed that such Employee elected not to apply the Deduction against the Employee Compensation due from said Employer. An Owner may claim the Deduction on his annual Return required by Section 4.3.

If the Tax Commencement Date is a date other than a January 1, the Deduction for the calendar year in which the Tax Commencement Date occurs shall be prorated and shall be determined by multiplying $5,000 by a fraction the numerator of which is the number of days remaining in such year and the denominator of which is 365.

Section 4. TAX WITHHOLDING; FILING OF RETURNS; PAYMENT OF THE TAX.

4.1 EMPLOYERS TO WITHHOLD TAX AND FILE RETURNS; DUE DATE OF TAX.

(a) Withholding of Tax: Filing of Returns. Each Employer shall withhold from each
payment due each Employee one and one-half percent (1 /2%) of the Employee Compensation
due each Employee for such payment period, beginning on the Tax Commencement Date. With
regard to Employees who have elected to apply the Deduction against Employee Compensation
due from the Employer as provided for in Section 3, Employee Compensation shall be reduced
by the unused portion of the Deduction. The payments required to be made on account of such
withholdings by Employers shall be made monthly to the Department on or before the twentieth
(20th) day of the month next following the end of the preceding monthly period, and each
Employer shall at the same time file a Return in connection therewith on a form obtainable from
the Department.

Provided that, if the total amount deducted from payments made to or due all Employees
of an Employer averages less than one hundred fifty dollars ($150) per month during the
preceding calendar year, then such Employer may elect, for the current calendar year, to remit
such deductions to the Department for the quarterly periods ending March 31st, June 30th,
September 30th, and December 31st of such following calendar year, on or before the twentieth
(20th) day of the month next following the end of each such quarterly period, and each such
Employer shall at the same time file a Return in connection therewith on a form obtainable from
the Department.

(b) Contents of Returns. Each monthly or quarterly Return filed by an Employer shall show: (1) the number of Employees of the Employer subject to the Tax and the number of other employees of the Employer not subject to the Tax; (2) the amount of Employee Compensation of all Employees; (3) the amount of cash and non-cash benefits paid to all Employees for work performed or services rendered outside the County; (4) the amount of
Deduction claimed on said Return; (5) the amount of Tax due to be paid by the Employee for the period reported; (6) the amount of Tax withheld by the Employer and remitted to the Department pursuant to subsection (d) below; (7) the correct reporting period; and (8) such other pertinent information as may be required by the Department.

(c) Failure or Omission by Employer; Employee's Responsibility. The failure or omission by any Employer to deduct any Tax shall not relieve an Employee from (i) the payment of the Tax due, (ii) compliance with the requirements for making Returns as provided in Section 4.2 of this Ordinance, or (iii) compliance with any regulations promulgated under this Ordinance.

(d) Remittance to Accompany Return. At the time of making each monthly or quarterly Return, the Employer shall compute the Tax due and shall pay to the Department the amount of Tax shown to be due.

4.2 RETURNS TO BE FILED BY EMPLOYEES; DUE DATE OF TAX. When a monthly or quarterly Return, as required by Section 4.1 hereof, is not filed by an Employer and the Tax is not paid to the Department by such Employer monthly or quarterly as herein required, the Employee for whom no Return has been filed and no payment has been made shall file with the Department on or before the first day of the second month next following the end of each such monthly or quarterly period, a Return, on a form obtainable from the Department, showing: (1) his Employee Compensation for such month or quarter; (2) the amount of cash and non-cash
benefits received for work performed or services rendered outside the County from his Employer for such month or quarter; (3) the amount of Deduction claimed on said Return; (4) the amount of Tax withheld by the Employer and remitted to the Department, if any; (5) the amount of Tax due to be paid by the Employee for the period reported; (6) the correct reporting period; and (7) such other pertinent information as maybe required by the Department. Each Employee making a Return required by this Section shall, at the time of filing thereof, pay to the Department the amount of Tax due; provided, however, that any portion of the Tax deducted by the Employer shall be deducted on the Return and only the balance, if any, shall be due and payable at the time
of filing said Return.

4.3 RETURNS TO BE FILED BY OWNERS; DUE DATE OF TAX. Each Owner shall file with the Department on or before April 15 of each year, a Return on a form obtainable from the Department. This Return shall show: (1) his Owner Compensation for the preceding calendar year; (2) the amount of cash and non-cash benefits received for work performed or services rendered outside the County for the preceding calendar year; (3) the
amount of Deduction claimed on said Return; (4) the amount of Tax due to be paid by the Owner for the preceding calendar year; (5) the correct reporting period; and (6) such other pertinent information as maybe required by the Department. Each Owner shall submit with such Return copies of his Internal Revenue Service Form 1040 Schedule SE, or other federal income tax forms reflecting self employment income for the preceding calendar year. Each Owner making a Return required by this Section shall, at the time of filing thereof, pay to the Department the amount of Tax due.

4.4 ANNUAL FILING OF RECONCILIATION RETURNS.

(a) Each Employer shall file with the Department on or before January 31st of each year, a Return on a form obtainable from the Department. This Return shall show (1) a list of all Employees; (2) the amount of Employee Compensation of each Employee for the preceding calendar year; (3) the amount of cash and non-cash benefits paid to each Employee for work performed or services rendered outside the County for the preceding calendar year; (4) the amount of Deduction claimed for each Employee for the preceding calendar year; (5) the amount
of Tax due to be paid by the Employee for the preceding calendar year; (6) the amount of Tax withheld and remitted to the Department by the Employer for the preceding calendar year; (7) the last known address of each the Employee; and (8) such other information pertinent information as maybe required by the Department. Each Employer making a Return required by this Section shall, at the time of filing thereof, pay to the Department the amount of any Tax due for the preceding year not theretofore paid.

(b) Each Employee for which the Employer failed to file any monthly, quarterly, or annual Return, shall, on or before February 28th of the following year, file a Return with the Department; showing on said Return (1) his Employee Compensation for the preceding calendar year; (2) the amount of Deduction claimed for the preceding calendar year; (3) his cash and non-cash benefits received for work performed or services rendered outside the County for the preceding calendar year; (4) the amount of Tax due to be paid by the Employee for the preceding
calendar year;. (5) the amount of Tax withheld and remitted to the Department by his Employer(s) for the preceding calendar year, if any; and (6) such other pertinent information as maybe required by the Department. Each Employee making a Return required by this Section shall, at the time of filing thereof, pay to the Department the amount of Tax due; provided, however, that any portion of the Tax deducted by the Employer shall be deducted on the Return and only the balance, if any, shall be due and payable at the time of filing said Return.

(c) Each Employer shall file with the Department on or before January 31st of each year, a copy of all Internal Revenue Service Form 1099s filed by the Employer or a report showing the amount paid to any individual who has performed work or rendered services to or for the Employer for which the tax was not withheld by the Employer, whether or not the individual was subject to the Tax.

4.5 TAXPAYER'S RESPONSIBILITY WHEN NO FORM RECEIVED. The Department is authorized to provide prescribed forms necessary for compliance with the filing requirement outlined in this section. The failure of the Taxpayer to receive forms from the Department does not relieve the Taxpayer of the responsibility of the timely reporting of the information required on the return, nor the timely payment of the Tax.

4.6 RETURNS DUE WITHOUT REGARD TO TAX DUE. The Returns required to be filed under this Section 4 shall be filed without regard to whether any Tax is due.

Section 5. EXTENSION OF TIME FOR MAKING RETURN.

(a) The Revenue Commissioner, at his discretion, for reasonable cause, may extend the time for making any Return required under the provisions of this Ordinance by any Employer or Employee; however, the time for filing any such Return shall not be extended for a period greater than thirty (30) days from the date such Return is due to be made and shall not prevent penalty and interest from accruing during the period of such extension.

(b) The Revenue Commissioner, at his discretion, for reasonable cause, may extend the time for making any Return required under the provisions of this Ordinance by any Owner; however, the time for filing any such Return shall not be extended for a period greater than any period of extension the Owner receives for the filing of his individual federal income tax return and shall not prevent penalty and interest from accruing during the period of such extension.

Section 6. WHERE WORK DONE OR SERVICES PERFORMED BOTH WITHIN AND/WITHOUT THE COUNTY. In cases where cash or non-cash benefits are earned as a result of work done or services performed both within and without the County, the Tax required under this Ordinance shall be computed by determining upon the oath of the Employer or Owner, or if required by the Revenue Commissioner upon the oath of the
Employee, the percentage of the cash and non-cash benefits received from the proportion of the work which was done or performed within the County and the percentage of the cash and non-cash benefits received from the proportion of the work which was done or performed outside of the County..

Section7. MAINTENANCE OF RECORDS; INVESTIGATIVE POWERS; AUDIT AND SUBPOENA AUTHORITY. The provisions of this section shall be administered in accordance with the procedures set forth herein.

7.1 RECORDS TO BE KEPT. It shall be the duty of every Taxpayer to keep and preserve suitable records of the Compensation earned by every individual for which the Taxpayer is required to file a Return and such other books or accounts as may be necessary to allow the Department to determine the correct amount of Tax for which he is liable, or other records or information as may be necessary for the proper administration of any matters, under the provisions of this Ordinance. It shall also be the duty of every Taxpayer to keep and preserve,
for a period of not less than five (5) years from the due date of the return on which the underlying Tax is required to be reported, or five (5) years from the date the return is filed, whichever is later, all such payroll journals or registers, canceled checks, expense reports or otherwise, and all such payroll journals or registers, canceled checks, expense reports and other records shall be open for examination by the Department, upon request, at a reasonable time and location.

7.2 INVESTIGATIVE POWERS: Each Taxpayer shall give to the Department the means, facilities and opportunity for the making of an audit, examination and investigation of the records, books, or other relevant information maintained by any Taxpayer or other Person for the purpose of computing and determining the correct amount of Compensation or correct amount of Tax or for the proper administration of the Tax. The Department is hereby authorized to examine any Person under oath concerning any Compensation which was or should have been shown in a Return, and to this end, he may compel the production of books, papers, records and the attendance of all Persons before him, whether as parties or as witnesses, whom he believes to
have knowledge of such Compensation.

7.3 AUDIT AND SUBPOENA AUTHORITY; ADDITIONAL REQUIREMENTS. The Department is authorized to audit and to subpoena records as provided herein.

(a) The Revenue Commissioner or any agent or employee authorized by him is hereby authorized to examine and audit the books, papers, records, or other information of any Taxpayer, in order to determine the accuracy of any return made, or if no return was made, to ascertain the amount of Tax due under the terms of this Ordinance by such audit or examination.

(b) Any Taxpayer, or any officer or director of a corporation or association, partner of a partnership, limited partnership, limited liability partnership; member or manager of a limited liability company; fiduciary of a trust; or responsible individual of any entity under a duty to maintain books and records pursuant to this Ordinance, who fails or refuses to maintain, or refuses to provide such records and books, or permit inspection, as required herein, shall, in addition to the other penalties imposed under this Ordinance, be subject to contempt proceedings in the Circuit Court.

(c) The Department may summon any witness to appear and give testimony, and summon by subpoena duces tecum any records, books, or other information of any kind relating to the Tax. The witness may be summoned by subpoena issued by any circuit judge, any magistrate, or any district judge, in the name of the Department, directed to any sheriff of Alabama and returnable to the Department. The subpoena may be served in like manner as subpoenas issued out of any circuit court, or the subpoena may be served by an authorized employee of the Department or by certified mail, return receipt requested. If any witness has been subpoenaed to appear and testify or appear and produce records, books, or other information, and fails or refuses to appear or testify or to produce the books, records, or other information, that witness shall be subject to contempt proceedings in the Circuit Court.

Section 8. PENALTIES AND INTEREST.

8.1 FAILURE TO TIMELY FILE RETURN. If a Taxpayer fails to file any Return required to be filed with the Department on or before the date prescribed therefor, determined with regard to any extension of time for filing granted by the Revenue Commissioner, there shall be assessed as a penalty the greater of ten percent (10%) of any additional Tax required to be paid with the Return or fifty dollars ($50.00).

8.2 FAILURE TO TIMELY PAY TAX. If a Taxpayer fails to pay to the Department the amount of tax shown as due on a Return required to be filed on or before the date prescribed for payment of the Tax, there shall be added as a penalty one percent (1%) of the amount of the Tax due if the failure to pay is for not more than one month, with an additional one percent for each additional month or fraction thereof during which failure to pay continues, not exceeding twenty-five percent (25%) in the aggregate. In lieu of the penalty provided in the
immediately preceding sentence, for any Tax for which a monthly or quarterly return is required, or for which no return is required, the Department shall add a failure to timely pay penalty often percent (10%) of the unpaid amount shown as Tax due on the return or the amount stated in the notice and demand for payment.

8.3 UNDERPAYMENT DUE TO NEGLIGENCE. If any part of any underpayment of Tax is due to negligence or disregard of rules or regulations, there shall be added to the Tax an amount equal to five percent (5%) of that part of the Tax attributable to negligence or disregard of rules or regulations. For the purpose of this section, the term "negligence" includes any failure to make a reasonable attempt to comply with this Ordinance, and the term "disregard" includes any careless, reckless or intentional disregard.

8.4 UNDERPAYMENT DUE TO FRAUD. If any part of any underpayment of Tax required to be shown on a return is due to fraud, there shall be added to the Tax an amount equal to fifty percent (50%) of that portion of the underpayment which is attributable to fraud. For purposes of this section, the term "fraud" shall have the same meaning as ascribed to the term under Section 40-2A-1 l(d) Code of Alabama 1975.

8.5 FRIVOLOUS RETURN PENALTY. If a Taxpayer files a "frivolous return,'" as that term is used in Section 40-2A-1 l(e) Code of Alabama 1975, that Taxpayer may be liable for a penalty of up to two hundred fifty dollars ($250).

8.6 PENALTIES NOT EXCLUSIVE. The penalties provided in this section for failure to timely file a return, failure to timely pay Tax, filing a frivolous return or negligence may be asserted against the same Taxpayer for the same Tax period. If the fraud penalty is asserted, no further penalties shall be asserted.

8.7 WAIVER OF PENALTIES. Penalties may be waived, in whole or in part, by the Revenue Commissioner upon a determination of reasonable cause. Reasonable cause shall include, but not be limited to, those instances in which the Taxpayer has acted in good faith. The burden of proving reasonable cause shall be on the Taxpayer.

8.8 PENALTY AND INTEREST ASSESSED AS TAX. All penalties and interest levied or assessed against a Taxpayer with regard to the Tax imposed in this Ordinance shall be assessed and collected in the same manner as the Tax.

8.9 INTEREST. Interest on delinquent Taxes and overpayments shall be computed and added to the Tax or paid by the Department, as the case may be, as provided in Section 40-1-44 Code of Alabama 1975.

8.10 ABATEMENT OF PENALTY. The Department shall abate any penalty attributable to erroneous written advice furnished to a Taxpayer by an employee of the Department. However, this subsection shall apply only if the Department employee provided the written advice in good faith while acting in his official capacity, the written advice was reasonably relied on by the Taxpayer and was in response to a specific written request of the
Taxpayer, and the penalty did not result from the Taxpayer's failure to provide adequate or accurate information.

8.11 PENALTY FOR FAILURE TO PERFORM DUTIES. Any Person required to collect, withhold, truthfully account for, and/or pay over any Tax imposed by this Ordinance who willfully fails to collect or withhold such Tax, or truthfully account for, and/or pay over such Tax, or willfully attempts in any manner to evade or defeat any such Tax or the payment thereof, shall in addition to other penalties provided by law, be liable for a penalty up to the total amount of the Tax evaded, or not collected, or not accounted for and paid over.

8.12 FALSE INFORMATION WITH RESPECT TO WITHHOLDING. In addition to any criminal penalty provided by law, if(i) any Employee files a form under Section 3 which results in a decrease in the amounts deducted and withheld under Section 4.1 and (ii) as of the time such form was filed, there was no reasonable basis for such form, such Employee shall pay a penalty of $500 for filing such form.

8.13 BAD CHECKS. If any check or money order in payment of any amount receivable under this Ordinance is not duly paid, in addition to any other penalties provided by law, there shall be paid as a penalty by the Person who tendered such check or money order, upon notice and demand by the Revenue Commissioner, or his delegate, in the same manner as Tax, an amount equal to ten percent (10%) of the amount of such check or money order, except that if the amount of such check or money order is less than $500, the penalty under this Section 8.13 shall be ten dollars ($10) or the amount of such check or money order, whichever is the lesser, This Section 8.13 shall not apply if such Person tendered such check or money order in good faith and with reasonable cause to believe that it would be duly paid, or settlement is made by such Person within ten (10) days after notification of receipt of a bad check or money order by the Department

Section 9. REGULATIONS MAY BE PROMULGATED.

(a) The Revenue Commissioner shall from time to time promulgate rules and regulations for making returns and for ascertainment, assessment, collection, appeals, and remittance of the Tax imposed hereunder as he may deem necessary to enforce its provisions; and upon request shall furnish any Taxpayer with a copy of such rules and regulations.

(b) The Revenue Commissioner may prescribe, adopt, promulgate and enforce reasonable rules and regulations not in conflict with this Ordinance relating to any matter or thing pertaining to the administration and enforcement of the provisions of this Ordinance, including but not limited to provisions for the re-examination and correction of returns as to which overpayment or underpayment is claimed or found to have been made, and the rules and regulations so promulgated shall be binding upon all Taxpayers.

(c) The Revenue Commissioner shall prescribe printed forms for use by Taxpayers in complying with this Ordinance and shall make such forms available at his office for use by such Taxpayers.

Section 10. DISPOSITION OF FUNDS DERIVED FROM TAX. All moneys derived from the Tax levied under the provisions of this Ordinance shall be paid by the Taxpayer to the Department and placed by the Department in a special public school fund to be created by the County in such depository as the Commissioner shall elect. Moneys in the special public school fund remaining after the payment of the costs of collection thereof shall be periodically, but not less often than monthly, paid over to the Custodian of Public School Funds of the County
and used and expended exclusively for public school purposes, including specifically and without limitation, capital improvements and the payment of debt service on obligations issued by the County or the Board for public school purposes, and the County or the Board may pledge any Tax levied hereunder for any of such purposes.

Section 11. CRIMINAL PENALTIES.

11.1 ATTEMPT TO EVADE OR DEFEAT TAX. Any Person who willfully attempts in any manner to evade or defeat any tax imposed by this Ordinance or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more that $10,000 or imprisoned not more than two years, or both.

11.2 WILLFUL FAILURE TO COLLECT OR PAY OVER TAX. Any Person required under this Ordinance to collect, account for, and pay over any Tax imposed by this Ordinance who willfully fails to collect or truthfully account for and pay over such Tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than two years, or both.

11.3 WILLFUL FAILURE TO FILE RETURN, SUPPLY INFORMATION, OR PAY TAX. Any Person required under this Ordinance or by regulations made under authority hereof to make a Return, keep any records, or supply any information, who willfully fails to pay such Tax, make such Return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $2,000 or imprisoned not more than one year, or both, together with the costs of prosecution.

11.4 FRAUDULENT WITHHOLDING FORM OR FAILURE TO SUPPLY INFORMATION. Any Employee required to supply information to his Employer under Section 3 who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the Tax to be withheld under Section 4.1 shall, in lieu of any other penalty provided by law, upon conviction thereof, be fined not more than $500, or imprisoned nor more than one year, or both.

11.5 FRAUD AND FALSE STATEMENTS. Any Person who:

(a) Willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; or

(b) Willfully aids or assists in, or procures, counsels, or advises in the preparation or presentation under, or in connection with any matter arising under this Ordinance, of a return, affidavit, claim, or other document, which is fraudulent or is false as to any material matter, whether or not such falsity or fraud is with the knowledge or consent of the Person authorized or required to present such return, affidavit, claim or document; or

(c) Simulates or falsely or fraudulently executes or signs any bond, permit, entry, or other document required by the provisions of this Ordinance, or by any regulations made in pursuance hereof, or procures the same to be falsely or fraudulently executed, or advises, aids in, or connives at such execution thereof; or

(d) Removes, deposits, or conceals, or is concerned in removing, depositing, or concealing any property upon which levy is authorized by regulations promulgated hereunder, with intent to evade or defeat the assessment or collection of any Tax imposed by this Ordinance shall be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000 or imprisoned not more than two years, or both.

11.6 FRAUDULENT RETURNS, STATEMENTS, OR OTHER DUCMENTS.

Any Person who willfully delivers or discloses to the Department any list. Return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $2,000, or imprisoned not more than one year, or both. Any Person required pursuant to this Ordinance to furnish any information to the Department who willfully furnishes to the Department any information known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $2,000, or imprisoned not more than one year, or both.

Section 12. REQUEST FOR RULING ON ITEMS OF COMPENSATION. Any Taxpayer may request a ruling on the determination of whether items are included in -Compensation or are not to be included in Compensation as a measure of the Tax due and payable as levied by this Ordinance. Such requests shall be made in writing to the Revenue Commissioner, and shall contain all pertinent facts relating to the item(s) in question.

Section 13. ISSUANCE OF WARRANTS BY BOARD; PLEDGE OF TAX.

(a) The Board proposes to issue $100,000,000 in principal amount of its Special Tax School Warrants Series A (the "Warrants"). The Warrants will be sold by the Board following the validation thereof by the Circuit Court of Montgomery County. The Warrants will be payable in 20 annual installments commencing in the Fiscal Year of the Board next succeeding the Fiscal Year of the Board during which the validation order is entered by the Circuit Court of Montgomery County. The Warrants will bear a maximum interest rate of. 8% per annum and
will be payable solely from the proceeds of the Tax received by the Board.

(b) Until such time as the entire principal of, premium, if any, and interest on the Warrants shall have been paid in full or provision for the payment thereof duly provided for, (i)the County shall continue to levy and to provide for the assessment and collection of the Tax at the rate provided for in Section 2 (subject however, to reduction or substitution of tax as provided in subsection (c) and (d) of this Section 13), (ii) the proceeds of the Tax, after the deduction of the costs of collection thereof, shall be distributed to the Board as received, but not less often than monthly and (iii) the Board is hereby authorized to use the proceeds of the Tax for public school purposes, including, without limitation, the payment of the principal of, premium, if any, and interest on the Warrants.

(c) If at any time for a period of two consecutive Fiscal Years the proceeds of the Tax received by the Board in each of such Fiscal Years equals or exceeds 2.0 times the maximum annual debt service on the Warrants and any other indebtedness of the Board secured by a parity lien on and pledge of the Tax ("Parity Obligation") then outstanding in the then current or any succeeding Fiscal Year, the County may reduce the tax rate of the Tax to a rate which is projected by the County to provide the Board with annual Tax proceeds in the current and all
succeeding Fiscal Years during which the Warrants will be outstanding of not less than 2.0 times the maximum annual debt service on the Warrants and any Parity Obligations then outstanding in the current or any succeeding Fiscal Year. If in any Fiscal Year after any such reduction in the Tax rate shall have been made, the proceeds of the Tax received by the Board is less than 2.0 times the maximum annual debt service on the Warrants and any Parity Obligations then outstanding in the then current or any succeeding Fiscal Year, the County shall increase the rate of the Tax to the rate which is projected by the County to provide to the Board proceeds of the Tax of not less than 2.0 times the maximum annual debt service on the Warrants and any Parity
Obligations then outstanding in the current or any succeeding Fiscal Year.

(d) The County may at any time and from time to time provide an alternate source of tax revenues (an "Alternative Tax") in substitution for the Tax as a source of payment for the Warrants. Any Alternative Tax shall be projected by the County to provide proceeds to the Board of not less than 2.0 times the maximum annual debt service on the Warrants and any Parity Obligations then outstanding in the current or any succeeding Fiscal Year. If in any Fiscal Year the proceeds of the Alternative Tax received by the Board are less than 2.0 times the
maximum annual debt service on the Warrants and any Parity Obligations then outstanding in the current or any succeeding Fiscal Year, the County shall increase the tax rate of the Alternative Tax or provide other tax proceeds to the end that the aggregate tax proceeds received by the Board shall be not less than 2.0 times the maximum annual debt service on the Warrants and any Parity Obligations then outstanding in the current or any succeeding Fiscal Year.

In the event of the substitution of an Alternative Tax for the Tax, the obligations of the County under the County Resolution to provide the Tax shall not be released, but the collection thereof may be suspended during such time as the Board is receiving Alternative Tax proceeds in the amount specified above, unless the Alternative Tax, and the pledge thereof by the Board as security for the Warrants, is validated by the Circuit Court of Montgomery County, Alabama, in which event, the pledge of the Tax may be released.

(e) The provisions of this Ordinance shall constitute a contract with the holders from time to time of the Warrants.

Section 14. EFFECTIVE DATE OF ORDINANCE; COMMENCEMENT DATE FOR TAX. This Ordinance shall become effective on the date of its enactment and on and after such date shall be binding on the County; provided, however, the Tax authorized hereby shall not be collected until such date as there has been entered by the Circuit Court of Montgomery County a final non-appealable order validating the issuance of the Warrants by the Board as provided in Section 13.

Section 15. SEVERABILITY. The provisions of this Ordinance are severable. If any provision, section, paragraph, sentence or part thereof, or the application thereof to any Employer, Employee, Owner or Person, or class thereof, shall be declared unconstitutional or invalid by a court of competent jurisdiction, such declaration shall not affect or impair the remainder of the Ordinance, it being the legislative intent to ordain and enact each provision, section, paragraph, sentence and part thereof, separately and independently of each other.




Source:  Montgomery County Commission

  • Trending StoriesTrending StoriesMore>>

  • College student arrested; tried to trade chicken alfredo, Sprite for sex

    College student arrested; tried to trade chicken alfredo, Sprite for sex

    Wednesday, December 13 2017 3:38 PM EST2017-12-13 20:38:04 GMT

    Youngstown State University student Albert Maruna was caught red-handed and arrested this week after he allegedly attempted to have sex with a 15-year-old boy, who turned out to be an undercover officer.  

    More >>

    Youngstown State University student Albert Maruna was caught red-handed and arrested this week after he allegedly attempted to have sex with a 15-year-old boy, who turned out to be an undercover officer.  

    More >>
  • Man who created GoFundMe for bullied student asks donors for input

    Man who created GoFundMe for bullied student asks donors for input

    Wednesday, December 13 2017 7:45 AM EST2017-12-13 12:45:05 GMT
    (Source: GoFundMe.com)(Source: GoFundMe.com)

    The man who started the GoFundMe for a bullied Tennessee boy is calling on donors to decide what to do with the money raised. 

    More >>

    The man who started the GoFundMe for a bullied Tennessee boy is calling on donors to decide what to do with the money raised. 

    More >>
  • Dan Johnson: KY State Rep. kills himself in Bullitt County

    Dan Johnson: KY State Rep. kills himself in Bullitt County

    Wednesday, December 13 2017 11:29 PM EST2017-12-14 04:29:43 GMT

    Kentucky state representative "Pope" Dan Johnson has committed suicide, days after a report surfaced alleging he assaulted a teenage girl in 2013.

    More >>

    Kentucky state representative "Pope" Dan Johnson has committed suicide, days after a report surfaced alleging he assaulted a teenage girl in 2013.

    More >>
Powered by Frankly