3.54.155 Voluntary registration prior to director contact.
This section is included in your selections.
If an unregistered taxpayer doing business in the city voluntarily registers with the director pursuant to ACC 3.54.050 prior to being contacted by the director:
A. The director’s assessment of taxes and/or interest pursuant to ACC 3.54.060(G) shall be limited to four calendar years before the year of registration; and
B. The taxpayer’s payments for the registration year and prior assessed years shall not be subject to the late penalty in ACC 3.54.140. (Ord. 6861 § 2 (Exh. A), 2022.)