Computation of tax

(a)

In all cases where the seller of fuel oil collects the price thereof at monthly periods, the tax hereby imposed and levied may be computed on the aggregate amount of purchases during such monthly period, provided that the amount of the tax to be collected shall be the nearest whole cent to the amount computed.

(b)

Whenever any seller or party designated by the city neglects or refuses to make and file any report for any calendar month or fails to maintain adequate records as required by the fuel oil laws of this article or files an incorrect or fraudulent report or is in default in the payment of any fuel oil taxes and penalties thereon payable under the laws of this article, the city, after giving at least ten (10) days' notice to the seller or designated party, shall, from any information it may be able to obtain from the seller's or designated party's office or elsewhere, estimate the number of gallons of fuel oil with respect to which the seller or designated party has become liable for taxes under the fuel oil tax laws of this article and the amount of taxes due and payable thereon, to which sum shall be added a sum equal to the maximum interest rate allowed by law as a penalty for the failure of such seller or designated party to remit to the city the taxes; however, the city may waive the penalty for late filing if the seller or designated party files an acceptable excuse for late filing, under oath, with the director of finance.

(c)

In addition to any other penalties, any payment that is not received by the city on or before the due date as provided in this article shall bear interest at the maximum allowed by law from the date due until paid.

(d)

In any action or proceeding for the collection of fuel oil tax and any penalties or interest imposed in connection therewith, an assessment by the city of the amount of the tax due and interest or penalties due to the city shall constitute prima facie evidence of the claim of the city, and the burden of proof shall be upon the seller or designated party to show that the assessment was incorrect or contrary to law.

(Ord. No. 89-245, § 2(37-82), 9-28-89)

Secs. 24-82—24-100. - Reserved.

ARTICLE V. - BUSINESS TAX[4]

Footnotes: --- (4) ---

Editor's note— Ord. No. 2007-200, § 1, adopted October 4, 2007, amended the title of Art. V to read as herein set out. Prior to inclusion of said ordinance, Art. V was entitled, "Occupational License." See also the Code Comparative Table.

Cross reference— Business regulation, Ch. 6; persons engaging in performance of public improvement contract required to pay license tax, § 20-2; payment of business tax by person engaged in business of placing benches displaying advertising in the city, § 22-122; nonmotorized vehicle operators required to pay business tax, § 25-66.

State Law reference— Business tax, F.S. Ch. 205.