Audits & Enforcement
Four units of the Bureau of Revenue address audit and enforcement policies: the Audit, Settlements, Enforcement and Delinquent Tax Units.
Audit Unit
The audit unit conducts examination of the books and financial records of businesses to ensure compliance with City and State Statues.
Businesses are selected for audit based on factors such as payment history; non-reporting, inconsistent reporting according to industry averages and creditable leads from the public. The audit units also reviews claims for refunds over $10,000.00.
Settlements Unit
The settlements unit is responsible for settling audits, including mailing audit assessment letters, reviewing taxpayer protest and processing audit payments.
Enforcement Unit
Provides and administers collections remedies when a taxpayer fails to pay taxes owed. Enforcement issues warrants for distraint, levy bank accounts, prepare bankruptcy cases, files liens and lawsuits and various other collection activities.
Delinquent Tax Unit
The Delinquent Tax Unit collects City sales taxes on past due returns and licenses, and conducts investigations of non-registered businesses. This unit also verifies contractor certificates of compliance.
The City is required by law to send delinquent taxpayers a Proposed Assessment Letter and a Final Assessment Letter. The Proposed Assessment Letter assesses delinquency and allows the taxpayer fifteen (15) days from the date of the letter to respond to the assessment. If the taxpayer takes no action within this period of time, a Final Assessment Letter is sent providing the taxpayer sixty (60) days to pay the assessed amount or appeal to the Tax Review Committee.
If the taxpayer fails to respond to the Delinquent Unit’s efforts to collect the taxes and fees owed to the City, the Delinquent Unit forwards the accounts to the Enforcement Unit. Examples of measures utilized by the Enforcement Unit to collect assessments and fees are warrants for distraint, liens, levies, and lawsuits.