A. Taxpayers shall pay taxes due to the director in United States currency by bank draft, certified check, cashier’s check, personal check, money order, cash, or by wire transfer or electronic payment (if authorized by the director). The director’s acceptance of any sum shall not discharge the tax or fee due unless and until the city actually receives required payments.

B. A return or remittance mailed to the city shall be deemed received on the date of the mailing’s post office stamp. The director may allow taxpayers to file or pay taxes electronically. A return or remittance that is electronically transmitted to the city shall be deemed filed or received according to procedures set forth by the director.

C. The director shall keep full and accurate records of all taxpayer funds received or refunded. The director shall apply payments received from taxpayers first against any penalties and interest owing, and then to tax owed, without regard to any direction of the taxpayer.

D. Taxpayers who file a tax return without including payment of any tax due shall be deemed to have failed or refused to file a return and shall be subject to the penalties and interest provided in this chapter.

E. Taxpayer payments that are returned for lack of sufficient funds (or for any other reason) will not be considered received, and are subject to a $35.00 “nonsufficient funds” (NSF) charge.

F. The director is authorized (but not required) to mail tax return forms to taxpayers, but failure of the taxpayer to receive any such forms shall not excuse the taxpayer from the tax filing and payment obligations under this chapter. (Ord. 6921 § 1 (Exh. A), 2023.)