Section 141.1172 – Additional Assessment.
141.1172 Additional assessment. Sec. 12. Except in case of fraud, failure to file a return, or omission of substantial portions of tax due on a return, an additional assessment shall not be made after 3 years from the date the return was due, including extensions thereof, or the tax was paid, whichever is later. History: […]
Section 141.1173 – Claim for Refund; Time; Denial; Appeal; Payment of Tax Deficiency.
141.1173 Claim for refund; time; denial; appeal; payment of tax deficiency. Sec. 13. (1) Except as otherwise provided in this ordinance, a tax erroneously paid shall not be refunded unless a claim for refund is made within 3 years from the date the payment was made to the city or the annual return was due, […]
Section 141.1174 – Person Aggrieved by Rule, Denial of Claim, or Special Ruling; Appeal; Final Order; Payment; Refund.
141.1174 Person aggrieved by rule, denial of claim, or special ruling; appeal; final order; payment; refund. Sec. 14. Any person aggrieved by a rule adopted by the administrator, denial in whole or in part of a claim for refund, or a special ruling, may file a timely appeal therefrom to the state commissioner of revenue […]
Section 141.1158a – Contract With Lighting Authority.
141.1158a Contract with lighting authority. Sec. 8a. Notwithstanding any ordinance of a city levying a tax authorized by this act, if a city levying the tax authorized by this act enters into a contract with a lighting authority, all of the following shall apply: (a) The city shall send notice to each public utility and […]
Section 141.1175 – Grievance; Judicial Determination.
141.1175 Grievance; judicial determination. Sec. 15. If a taxpayer, public utility, resale customer, person, or city is aggrieved by a decision of the state commissioner of revenue, the aggrieved party may bring an action within 90 days in the circuit court for the county in which the taxing jurisdiction is located to obtain a judicial […]
Section 141.1158b – Amount Held in Trust.
141.1158b Amount held in trust. Sec. 8b. Notwithstanding any ordinance of a city levying the tax or any other provision of this act, any utility, resale customer, other entity, or person that collects a tax or any money represented to be a tax authorized under this act holds the amount so collected in trust for […]
Section 141.1176 – Payment of Recovery From General Fund.
141.1176 Payment of recovery from general fund. Sec. 16. If a person is found entitled by a decision on an appeal to recover any sum paid and no further appeal has been taken within the time limited, the sum shall be paid from the general fund of the city. History: 1990, Act 100, Imd. Eff. […]
Section 141.1161 – Short Title.
141.1161 Short title. Sec. 1. This ordinance shall be known and may be cited as the “uniform city utility users tax ordinance”. History: 1990, Act 100, Imd. Eff. June 13, 1990
Section 141.1177 – Violations; Penalties.
141.1177 Violations; penalties. Sec. 17. Each of the following violations of this ordinance is punishable, in addition to the interest and penalties provided under the ordinance, by a fine not exceeding $500.00, or imprisonment for a period not exceeding 90 days or both: (a) Refusal or willful failure or neglect to file a return required […]
Section 141.1162 – Definitions.
141.1162 Definitions. Sec. 2. For the purposes of this ordinance: (1) The words, terms and phrases set forth below and their derivations have the meanings given therein. When not inconsistent with the context, words used in the present tense include the future, words in the plural number include the singular number, and in the singular […]