COMMUNITY SERVICES > Sandy Transit > Transit Tax > Chapter 5.05 Public Transportation and Self-Employment Tax

Transit Municipal Code 5.05

Chapter 5.05 - Public Transportation and Self Employment Tax

5.05.005 Created-Short title.
A.
 There is created a business tax known as a "public transportation payroll and self employment tax."

B. Short title. The ordinance codified in this chapter may be referred to as the "public transportation payroll and self employment tax" ordinance, and the tax imposed by this chapter shall be known as "payroll and self employment tax" and shall be added to the Sandy Code as follows.
(Ord. 99-03 (part), 1999.)

5.05.010 Definitions.
As used in this chapter, the following terms shall have the following meanings unless the context clearly indicates that a different meaning is intended:

"Association" means any club, group or organization, whether organized for business purposes, civic purposes, religious purposes or other purposes.

"Business entity" means any sole proprietorship, self-employed person, partnership, limited partnership, corporation including nonprofit corporations engaged in any business enterprise, and any firm, association or entity of any kind engaged in business. This term shall also include any personal representative or assignee of any business entity.

"City" means the city of Sandy.

"Collector" means the city collector of the city. This may be an employee of the city or a contract agent or agency as the city council shall from time to time determine. The city manager shall have supervisory responsibilities over the collector.

"Commission merchant" or "commission employee" means any person who engages in the sale of goods for compensation in the form of a commission only and is subject to withholding under ORS Chapter 316. This also includes any person who buys and resells goods if the person does not maintain a retail store or wholesale sales floor and does not store goods except during a short period before transportation to the buyer.

"Corporation" means any business corporation and any nonprofit corporation organized under the laws of this state, or under the laws of any jurisdiction.

"Employee" means any individual employed by another, for wages. This also includes all real estate sales people employed by a real estate broker and paid on a commission basis, and all mechanics who perform services for customers of an auto repair shop and who are paid by the owner of the auto shop for each repair or maintenance job done provided that such remuneration is subject to withholding under ORS Chapter 316.

"Employer" has the meaning prescribed by ORS 267.380.

"Firm" means any sole proprietorship, partnership, corporation, joint venture, limited partnership or other form of organization formed for the purpose of doing business.

"Individual" means a natural person.

"Local transit area" means designated areas within a boundary established by the city which will receive benefits of operation, management or delivery of a transit system.

"Net earnings from self employment" has the definition as prescribed by ORS 267.380.

"Payroll expense" means the wages paid by any employer to any employee. Payroll expenses also include the commission received by a commission merchant or a commission employee if such a person is subject to withholding under ORS Chapter 316.

"Personal representative" means any trustee, receiver, executor, administrator, guardian, conservator or similar personal representative of any person, firm, association or corporation.

"Taxpayer" means any person, firm, corporation or association required by this chapter to file a return or to pay a payroll and self-employment tax.

"Wages" as prescribed by ORS 267.380.
(Ord. 99-03 (part), 1999.)

5.05.020 Application.
Doing business in the city.

A. The payroll and self employment tax shall apply only to persons, firms, corporations and associations doing business within the boundaries of the city of Sandy.

B. A person, firm, corporation or association is doing business within the boundaries of the local transit area if such entity does any of the following:

1. Maintains a place of business in the city;

2. Conducts business as a home occupation.

3. Receives taxable income due to business activity conducted in the City.

(Ord. 99-03 (part), 1999.)

5.05.030 Payroll and self-employment tax imposed.
To carry out the purposes set forth herein, an excise tax is imposed and levied on every person, firm, corporation or association doing business within the boundaries of the local transit area, which employs one or more employees, or contracts orally or in writing with any commission merchant or commission employee. For the same purposes, a tax is imposed on each individual's net earnings from self employment and hereinafter shall be included when there is a reference to payroll and self employment tax. The amount of the tax shall be .006 (0.6 percent) of the total payroll expense of each taxpayer or of the individual's net earnings from self employment as the case may be. The payroll and self employment tax shall be in full force and effect from and after January 1, 2000, and shall apply to payroll expense and net earnings from self employment incurred after that date. This tax is imposed for the provision of public transportation services within the local transit area in order to provide for the business community to carry a share of the costs of local government in return for the benefits and opportunities available because of the city government and services. (Ord. 99-03 (part), 1999.)

5.05.040 Apportionment of tax.
The payroll and self employment tax applies to the payrolls of employees either working or being paid within the local transit area or doing business within the local transit area unless a portion of or all of the payroll is subject to a like type tax by TriMet. If an employer employs or pays some individuals for work performed within the local transit area and employs or pays some individuals for work performed outside of the local transit area who are subject to TriMet tax, then the tax shall apply only to the payroll covering employees working or being paid within the local transit area who are not subject to TriMet tax. If any employee spends part of his working hours within the city and part outside of the city, the fraction or percentage of the payroll of that employee to be taxed shall be determined as follows:

A. If the employee's compensation depends on the amount of sales or volume of repair work or other services done, only the payroll attributable to sales made or services done in the local transit area shall be subject to the payroll tax.

B. If the employee is paid on any other basis, the fraction or percentage of the payroll concerning that employee to be taxed shall equal the fraction or percentage of the employee's working hours spent in the local transit area. The same apportionment is applicable to net earnings from self employment if any of such earnings are subject to the TriMet payroll and self employment tax.(Ord. 99-03 (part), 1999.)

5.05.050 Alternate method of apportioning tax.
Any taxpayer may, at the taxpayer's sole option, propose an alternate method to the methods of apportioning the payroll tax set out in the preceding section of this chapter. If, due to the circumstances of the taxpayer's business, the methods set out in the preceding section result in more of the taxpayer's payroll being taxed than can reasonably be attributed to the connection of the taxpayer and the employees, commission merchants or commission employees within the local transit district, and if the proposed alternate method does provide for a reasonably accurate proportion of the taxpayer's payroll to be subject to the tax, the collector may approve the alternate method and the amount of payroll and self employment tax owed by the taxpayer shall be the amount determined by the alternate method. (Ord. 99-03 (part), 1999.)

5.05.060 Fixed percentage.
If the collector finds that the percentage of any taxpayer's payroll required to be apportioned to business done in the local transit area remains stable with little variation, the collector may notify the taxpayer that a fixed percentage has been established and that the percentage does not have to be calculated when each return is filed. If the taxpayer objects within thirty days of receiving such notice, the fixed percentage shall not be put into effect and the percentage shall continue to be determined as before. If the taxpayer does not object, such fixed percentage shall remain in effect until changed by action of the collector, or changed by the taxpayer as follows: At any time the use of the fixed percentage may be discontinued, at the sole option of the taxpayer, by the taxpayer giving thirty days notice to the collector. Each taxpayer whose payroll tax is determined by use of a fixed percentage under this section has a continuing duty to notify the collector immediately of any significant change in conditions which would change the proportion of the payroll reasonably attributable to business done or work done in the local transit district. The collector may change or discontinue the use of a fixed percentage at any time. (Ord. 99-03 (part), 1999.)

5.05.070 Employer located outside of local transit district.
Employers located outside of the local transit area are subject to the payroll and self employment tax if any employee, commission merchant or commission employee of the employer does business in the local transit area in any way designated in Section 5.05.020. Each such employer shall contact the city collector to obtain forms and shall file all returns required by this chapter. (Ord. 99-03 (part), 1999.)

5.05.080 Exceptions.
A.
 Wages which are excluded as remuneration paid under ORS 267.380.

B. Any payroll of any employer subject to the TriMet payroll or self employment tax.
(Ord. 99-03 (part), 1999.)

5.05.090 Nature of the tax.
The tax imposed by this chapter is a tax on persons, firms, corporations and associations doing business in the local transit area. It is not a tax on employees. The payroll and self employment tax shall not be withheld by the employer from the employee's compensation. (Ord. 99-03 (part), 1999.)

5.05.100 Date due, returns, payments, prepayments and extensions.
A.
 Taxpayers shall comply with the following requirements concerning returns, payments, prepayments and extensions.

B. Taxes shall be determined for:

1.Payroll: each quarter of the calendar year, and the tax due for each quarter of the calendar year shall be paid on or before April 30, July 31, October 31, and January 31.

2.Self employment (this applies to the business owner only; taxes for employees must be reported as payroll, above): annually, and the tax due for each calendar year shall be paid on or before April 15th of the following year.

Each taxpayer shall file a return, on a form to be furnished by the collector, and file the same along with payment of the tax, on or before the date payment is due.

C. Extensions for filing may be granted by the collector for good and sufficient cause shown, such as events outside the control of the taxpayer and which could not have been avoided by prudent business practices. Such extensions shall be for not more than thirty days. If the collector grants an extension under this subsection, the taxpayer shall pay interest at the rate of one and one-half percent per month on the payroll and self employment tax due and shall pay no other penalty or late charge.
(Ord. 99-03 (part), 1999.)

5.05.110 Rebates.
A.
 The collector may request approval from the city council to grant tax rebates or credits based on the financial performance of the transportation fund, giving due consideration to projected operating expenses and prudent reserves.

B. Rebates will be returned to taxpayers on a pro-rata basis less costs of administration of such rebates and any incentive charges.
(Ord. 99-03 (part), 1999.)

5.05.120 Collector's duties.
The collector shall have the following duties in connection with the payroll and self employment tax:

A. Keep accurate records of all returns and of all sums received for payroll and self employment tax. Such records shall contain the names and addresses of each taxpayer, and the dates and amounts of payments. The nature of installment payments shall be indicated on the records. The collector shall keep the original returns on file for a period of not less than three years after filing;

B. Enforce the provisions of this chapter;

C. Prepare forms and instructions for the returns and payments required by this chapter;

D. Examine returns, and, for any returns appearing to be incorrect, make inquiries, investigations and adjustments in the amount of tax due;

E. Where necessary to determine accurate figures for determining the amount of tax due, examine books, records and information stored in computers of any taxpayer, provided that each city officer or employee acting under this chapter shall identify himself or herself and request the information desired. If the officer or employee is refused admission to any place of business or refused access to any records or computer memory, the collector or employee shall leave the premises and shall seek an appropriate court order, with the assistance of the city attorney, to obtain access to the information needed;

F. The collector may delegate duties assigned to the collector in this chapter to any officer or employee under the collector's supervision, provided that the collector shall approve the form of all returns and written instructions;

G. The collector shall prepare pamphlets for distribution to the public, clearly explaining the payroll and self employment tax and the returns and payments required;

H. The collector shall perform all of the other duties assigned to the collector by this chapter.
(Ord. 99-03 (part), 1999.)

5.05.130 Penalties and interest.
A.
 Original Delinquency. Any operator who has not been granted an extension of time for filing a return or remittance of tax due and who fails to remit any tax imposed by Section 5.05.030, et seq. prior to delinquency, shall pay a penalty of ten percent of the amount of tax due in addition to the amount of the tax.

B. Continued Delinquency. Any operator who has not been granted an extension of time for filing a return or remittance of tax due, and who failed to pay any delinquent remittance on or before a period of thirty days following the date on which the remittance last became delinquent, shall pay a second delinquency penalty of fifteen percent of the amount of the tax due plus the amount of the tax and the ten percent penalty first imposed.

C. Fraud. If the collector determines that the failure to file a return or that the nonpayment of any remittance due under Section 5.05.030, et seq., is due to fraud or intent to evade the provisions thereof, a penalty of twenty-five percent of the amount of the tax shall be added thereto in addition to the penalties stated in subsections A and B of this section.

D. Interest. In addition to the penalties imposed, any operator who fails to remit a tax imposed by Section 5.05.030, et seq., shall pay interest at the rate of one and one-half percent per month or a fraction thereof, on the amount of the tax due, exclusive of penalties, from the date on which the remittance first became delinquent until paid.

E. Penalties Merged with Tax. Every penalty imposed and such interest as accrues under provisions of this section shall be merged and become a part of the tax herein required to be paid. Payments shall first be applied to penalties imposed, then to interest accrued, then taxes due.

F. Attorney Fees. In the event it becomes necessary for an enforcement of the provisions of this chapter for the city of Sandy to incur attorney fees expense and cost, the tax payer shall be assessed any such expense and/or cost and it shall be due and owing upon billing and shall bear interest at the rate of one and one-half percent per month.

G. Imposition of Civil Penalties. An imposition of any civil penalties, interest, fees, or costs by this section shall not be a bar for any prosecution under Section 5.05.240.
(Ord. 99-03 (part), 1999.)

5.05.140 Failure to file, failure to pay, underpayment.
The following rules apply when a taxpayer fails to file a return, fails to pay the payroll and self employment tax when due or pays less than the amount due:

A. If a taxpayer fails to make a return, the collector shall prepare an estimate of the amount of payroll and self employment tax due from the taxpayer, based on the best information available to the collector. The collector may make investigations to assist in making the estimate. The collector may consider the number of employees, the wages or other compensation customarily paid in the type of business, the volume of business done and customary commissions or bonuses paid to employees in the same type of business, and any other relevant matters. The collector may estimate the compensation customary in the business by comparing returns filed by other taxpayers in the same business or similar businesses. When the collector estimates the payroll and self employment tax, the amount of the interest and late charge provided by this chapter shall be added to the taxes due. The collector shall notify the taxpayer of the amount due. Such notification shall be in writing and shall contain a brief description of the method and estimated figures used in arriving at the estimated tax. Any taxpayer may dispute the amount of the estimated tax by filing, within thirty days of notification of the estimated tax, a tax return accompanied by payment of the entire balance due, together with interest and late charge due. Such return shall be processed like any late return, and shall establish the payroll tax liability of the taxpayer in place of the estimated tax prepared by the collector. The collector may, however, later determine that the amount shown on the return is insufficient, so there is a deficiency, in the same manner as in the case of other returns.

B. If the collector determines, by examining available evidence that the amount of payroll and self employment tax paid by any taxpayer is less than the amount required by this chapter, the collector shall notify the taxpayer of the deficiency. The collector may use any of the methods authorized by Sections 5.05.010, et seq., of this chapter to determine whether a deficiency exists and to determine the amount of such deficiency. The collector shall thereupon notify the taxpayer of the deficiency. Such notice shall be in writing and shall state not only the amount of the deficiency, but also the methods and estimates used in arriving at the amount of deficiency. If the taxpayer does not object within thirty days of the date of receiving such notice, the taxpayer shall be deemed to have accepted the revised figures for payroll tax liability. If the taxpayer does file a written objection within the time specified, the taxpayer shall pay the tax, together with penalties and interest, under protest, and may thereupon, pursue administrative and judicial remedies as provided by ordinance and by state law, to seek a refund.

C. If the collector finds that any taxpayer has overpaid, the collector shall notify the taxpayer of the taxpayer's overpayment and shall refund the amount of the overpayment to the taxpayer in accordance with Section 5.05.180.

D. When the collector notifies any taxpayer of any estimated tax, alleged overpayment or refund, the collector shall include in the notice clear instructions on how, when and where the taxpayer may protest or appeal the decision.

E. If a taxpayer or any person, firm, association or corporation required by this chapter to pay a tax or to file a return shall fail to file any return for any year, such failure to file shall constitute a continuing offense against the city and the collector may proceed to estimate and collect the payroll and self employment tax at any time. In all other cases, no increase shall be made in any taxpayer's payroll tax liability unless the first notice of such increase is received by the taxpayer within three years of the time the return was first due.
(Ord. 99-03 (part), 1999.)

5.05.150 Tax as debt-Termination of taxable period and immediate assessment of tax.
A. 
Every tax imposed upon employers measured by wages paid to employees and upon self employed persons measured by net earnings from self employment, and all increases, interest and penalties thereon shall become, from the time such liability is incurred, a personal debt, due the city, from the person or persons liable therefor.

B. If the collector finds that the taxpayer designs to depart quickly from the state or to remove his property therefrom, or to do any other act tending to prejudice or to render wholly or partially ineffectual proceedings to collect the tax for any past quarter or the tax quarter then current, unless such proceedings be brought without delay, the collector shall declare the current taxable period for such taxpayer immediately terminated and shall cause notice of such finding and declaration to be given the taxpayer. Simultaneously, the collector, on the basis of the best information available to it, shall assess a tax for such terminated period and for the preceding tax quarter (if no return has been filed therefor, whether or not the time otherwise allowed by law for filing such return and paying the tax has expired), and shall assess additional tax for any quarters open to assessment under provisions of the applicable law. The collector shall give notice to the taxpayer of all taxes so assessed. Such taxes shall thereupon become immediately due and payable as soon as the notice and findings are issued to the taxpayer or mailed to his last known address. In any proceeding in court brought to enforce payment of taxes made due and payable by virtue of the provisions of this section, the findings of the collector, made as provided in this section, whether made after notice to the taxpayer or not, shall be for all purposes presumptive evidence of the taxpayer's design, and the certificate of the collector if the mailing or issuing of the notice and findings specified in this section is presumptive.
(Ord. 99-03 (part), 1999.)

5.05.160 Penalty for failure to file tax report and remit taxes due.
A.
 If any tax imposed upon employers by wages paid to employees or any portion of such tax is not paid within thirty days after it becomes due (or within five days, in the case of the termination of the tax quarter by the collector under the provisions of Section 5.05.150) and no provision is made to secure the payment of this by bond, deposit or otherwise pursuant to regulations promulgated by the collector, the collector, pursuant to ORS 267.385 and/or the City Charter and the City Code of the city of Sandy shall: forward a copy of the past due notice (including the business name, address and owner information) to the Police Department.

B. The chief or his/her designee shall, within five days after the receipt of the past due notice; issue a citation to the owner of the business charging the owner with a Class A Violation.  The citation will include a court date and time.  Business owners charged with failure to pay the transit tax will have the option of paying the fine and back taxes with the court clerk or attending court.

C. Without limiting any other rights or remedies available to the city to collect payroll and self employment taxes, in accordance with SMC 3.30, the city may refuse to issue or renew a business license or other permit to any taxpayer who owes back taxes to the city under this chapter.
(Ord. 2012-10, 2012.)

5.05.170 Discontinuing business in the local transit district.
Whenever any person, firm, corporation or association subject to the payroll and self employment tax ceases to do business in the local transit area, due either to going out of business or to moving all of the business out of the local transit area, the person, firm or corporation shall file forthwith the payroll tax return and pay the tax required by this chapter, regardless of the time of year. Taxes shall be due and payable only for the actual payroll expense for the part of the year during which the taxpayer did business in the local transit area. Each officer, partner or owner of any taxpayer failing to comply with the terms of this section shall be jointly and severally liable personally for any unpaid amounts of the tax due under this section. The personal liability provided in the preceding sentence shall not be applied to a person solely because of ownership of a minority of stock in a corporation or ownership of any minority interest not involving control of the business entity. (Ord. 99-03 (part), 1999.)

5.05.180 Refunds.
A
. When any amount of any payroll and self employment tax, penalty or interest has been overpaid, the taxpayer who made the overpayment shall be reimbursed under the terms of this section. If the collector determines that an overpayment has been made, the collector shall make the refund whether a claim for the refund has been filed or not. Any taxpayer may make a claim for the refund by filing a statement signed by the taxpayer or by a person with actual knowledge of the facts, stating the reasons for the claim for refund. The collector shall examine each such claim, and may require additional information and evidence from the taxpayer. The collector may make an investigation to determine the facts as to whether a refund is due. Such investigation may include examining the books, records and information in computer storage of the taxpayer.

B. If any sum is due from the taxpayer to the city for any reason, the amount of the refund shall be applied first to offset the sum owed by the taxpayer to the city. Any balance remaining thereafter may, at the option of the taxpayer, be held by the collector to apply on future payroll tax payments. Any sum not used for such offset and not held at the taxpayer's request to apply on future payroll tax payments, shall be returned to the taxpayer as soon as practicable. The collector shall notify the taxpayer in writing of the collector's decision approving a claim for refund, denying the claim or approving a refund for a smaller amount than the taxpayer claimed. If the collector shall deny all or part of the refund claim, the taxpayer may, within thirty days, file a written protest. If the taxpayer fails to file such written protest within thirty days, the taxpayer shall be deemed to have waived any objections to the action of the collector. Any taxpayer who has filed a written protest in accordance with this section may pursue the administrative remedies and judicial remedies available under city ordinances and state law, to obtain review of the decision denying all or part of the refund. Any action by the collector under this section, except an action fully approving a claim for refund, shall be accompanied by a set of clear instructions on how to file an administrative appeal or court action and shall make it clear that failure to file a timely administrative appeal or court action will cause the collector's decision to stand.
(Ord. 99-03 (part), 1999.)

5.05.190 Sale or other transfer of business.
A.
 If any owner or group of owners acting together, transfer a majority of ownership interest or controlling interest in any business entity that is subject to the payroll and self employment tax, the seller or transferor must furnish to the buyer or transferee a complete record of payments, accompanied by receipts, showing past payments of the payroll expense tax for the past three years or the period of time since the business was subject to the tax, whichever period is shorter. The buyer and seller, or transferor and transferee, must also furnish written evidence to the collector that the steps described in at least one of the following paragraphs have been taken;

B. The seller has filed a payroll and self employment tax return covering the period up to the date of sale of the business entity, accompanied by payment of all payroll and se]f employment tax accrued to the date of sale. This is due not later than ten days after the sale is closed by transfer of ownership, regardless of the payment schedule; or

C. The buyer or transferee has filed a written agreement with the city, undertaking to pay all payroll taxes to become due, including those accrued during the part of the year before the sale or transfer; or

D. The buyer has furnished evidence to the city that the funds of the business entity are sufficient and will be sufficient to pay all payroll and self employment tax anticipated to be due when the next payment is due, that the business entity has acknowledged its responsibility to pay such taxes and that there are no past due payroll expense taxes, penalties or interest payments owed to the city by the business entity; or

E. A cash deposit or bond with a corporate surety has been filed with the collector, sufficient to cover the amount of payroll and self employment tax anticipated to become due for the payroll expenses before the transfer; or

F. The buyer or seller has prodded an alternative means of assuring that the payroll and self employment tax for the period before the sale will be paid, and such alternative means is reasonably sufficient, in the judgment of the collector, to insure the payment of the tax when due.
(Ord. 99-03 (part), 1999.)

5.05.200 Receivers, trustees, executors, administrators, guardians, conservators and others.
If control of any employer subject to the payroll and self employment tax passes to any trustee, receiver, executor, administrator, guardian, conservator or other personal representative or fiduciary, such personal representatives or fiduciary shall have all the duties of the employer under this chapter. (Ord. 99-03 (part), 1999.)

5.05.210 Right of privacy.
Except when disclosure is required by law or in connection with the collecting and enforcing the payroll and self employment tax, no city officer or employee shall disclose to any person outside of the collector's office any information learned from any return or other information filed by any taxpayer under this chapter. City officers and employees enforcing this chapter and collecting taxes shall not seek information that is irrelevant to the payroll and self employment tax. (Ord. 99-03 (part), 1999.)

5.05.220 Computer records of taxpayers.
The following rules apply to taxpayers who have records stored in temporary or permanent memory in any computer.

A. In lieu of any return or report required by this chapter, any taxpayer may submit a printout from a computer containing all of the information required in the return, in a format approved by the collector.

B. Whenever the collector has the authority or the duty to examine any books and records of any taxpayer, the collector shall also have the authority or duty to examine relevant information stored in any computer used by the taxpayer. The taxpayer need not permit the collector or any city employee to operate the computer, but the taxpayer shall furnish to the collector an employee or other person authorized by the taxpayer to operate the computer, permitting readouts and printouts as requested or determined by the collector. The duties and powers of the collector may be exercised by any person working under the supervision of the collector.
(Ord. 99-03 (part), 1999.)

5.05.230 Severability.
The provisions of this chapter are severable, and if any part of this chapter should be held void by any court of competent jurisdiction, such invalidity shall not affect the remainder of the chapter, and the remainder of this chapter shall remain in full force and effect. (Ord. 99-03 (part), 1999.)

5.05.240 False information-Penalty.
No person, firm, corporation or association shall knowingly furnish any false information to the city as all or part of any information furnished under any provision of this chapter. The furnishing of such false information shall constitute a violation of this section even if the person furnishing the false information could not have profited or saved money by the deception. If any individual officer, employee or owner of any firm, corporation or association knowingly furnishes such false information, such individual shall also be subject to the penalty set out in this section. The penalty set out in this section shall be in addition to any interest, late charge or other civil penalty provided by ordinance. Any person, firm, corporation or association committing any violation described in this section shall, upon conviction, be fined not less than one hundred dollars, nor more than two thousand five hundred dollars, for each offense, and shall be subject to one year in jail. A separate offense shall be deemed committed with the filing of each false document. (Ord. 99-03 (part), 1999.)

5.05.250 Appeal from collector.
A.
 An appeal from the determination upon the application made by the taxpayer for refund or revision of any tax, as provided for in this chapter, may be taken by the taxpayer to the circuit court located in ClackamasCounty. Any such appeal must be within sixty days after notice of the collector's determination has been received by the taxpayer, given as provided in this chapter. If the collector fails to notify the taxpayer within twelve months after the claim was filed of its determination of the claim for refund or revision of the tax, the taxpayer may then appeal to the circuit court.

B. Unless otherwise ordered by the circuit court, an appeal to the collector or to the court from an assessment of taxes or additional taxes, shall not stay proceedings to collect any unpaid tax if the collector believes that collection of the tax will be jeopardized by delay.
(Ord. 99-03 (part), 1999.)