§ 1-6-5 - Payment of surcharges – Enforcement.
SECTION 1-6-5
§ 1-6-5 Payment of surcharges –Enforcement. – (a) If the tax administrator is not satisfied with the return or returns or theamount of surcharges paid to the tax administrator by any person, the taxadministrator may compute and determine the amount required to be paid upon thebasis of the facts contained in the return or returns or upon the basis of anyinformation in his or her possession or that may come into his or herpossession. The amount of the determination, exclusive of penalties, bearsinterest at the annual rate provided by § 44-5-9 from the fifteenth (15th)day after the close of the month for which the amount, or any portion of it,should have been paid until the date of payment.
(b) If any part of the deficiency for which a deficiencydetermination is made is due to negligence or intentional disregard of theprovisions of the ordinance, the ordinance may provide that a penalty of notmore than ten percent (10%) of the amount of the determination is added to it.If any part of the deficiency for which a deficiency determination is made isdue to fraud or an intent to evade the provisions of the ordinance, theordinance may provide that a penalty of not more than fifty percent (50%) ofthe amount of the determination is added to it.
(c) The tax administrator shall give to the parking operatora written notice of his or her determination. Every notice of a deficiencydetermination shall be mailed within two (2) years after the fifteenth (15th)day of the calendar month following the month for which the amount is proposedto be determined or within two (2) years after the return is filed, whicheverperiod expires the later, unless a longer period is agreed upon by the taxadministrator and the parking operator.
(d) Unless a hearing has been requested as provided insubsection (e) of this section, any determination made by the tax administratorbecomes final and shall be paid within forty (40) days after mailing by the taxadministrator of the notice of that determination. If that determination is notpaid, the ordinance may provide a further penalty of not more than ten percent(10%) of the amount of the determination, exclusive of interest and otherpenalties, is added to it.
(e) Any person aggrieved by any assessment, deficiency, orotherwise shall notify the tax administrator, in writing, within thirty (30)days from the date of mailing by the tax administrator of the notice of theassessment and request a hearing relative to the assessment; and the taxadministrator shall, as soon as practicable, fix a time and place for a hearingand shall, after the hearing, determine the correct amount of the fee,surcharges, interest, and penalties.
(f) Appeals from administrative orders or decisions madepursuant to any provisions of this chapter are to the third division districtcourt pursuant to chapter 8 of title 8. The operator's right to appeal underthis chapter is expressly made conditional upon prepayment of all fees,surcharges, interest, and penalties, unless the operator moves for and isgranted an exemption from the prepayment requirement pursuant to § 8-8-26.
(g) If, upon final determination of the petition, it appearsthat the tax administrator's assessment was correct, the court shall confirmthe assessment; or, if incorrect, the court shall determine the proper amountof the fees, surcharges, interest, and penalties, and if it appears that thepetitioner, by reason of the payment of the fees, surcharges, interest, andpenalties, is entitled to recover them or any part of them, the court may ordera refund with interest at the annual rate provided by § 6-26-1 or order acredit, as the circumstances may warrant. If it appears that the administratoris entitled to a greater amount of fees, surcharges, interest, and penaltiesthan assessed or determined by the tax administrator and paid by thepetitioner, the court shall order the payment by the petitioner of anadditional amount as the court determines, and the petitioner shall immediatelypay that amount to the tax administrator.
(h) The amount of any fees, surcharges, interest, andpenalties imposed upon any operator under this chapter is a debt due from theoperator to the administrator, is recoverable at law in the same manner asother debts.