§ 40-5. Prepayment of local taxes; voluntary program; fee for insufficient funds.

(a)

Any person desiring to pay any local taxes for any year prior to the time the treasurer receives copies of the commissioner of the revenue's books may pay the same to the treasurer and the treasurer shall give his or her receipt therefor; but if such taxes are of a kind requiring a return to be filed with the commissioner of revenue in order that the correct amount of taxes may be computed, such person shall file such return with the commissioner of the revenue before he or she pays such taxes to the treasurer.

(b)

The treasurer is authorized to institute a program permitting the voluntary prepayment of designated local taxes at any time before such taxes have been assessed or, if assessed, before such taxes are due and payable.

(c)

In connection with providing for the prepayment of taxes by automatic debiting of a taxpayer's account, the treasurer is authorized to impose and collect and the taxpayer shall pay to the city a fee in the amount of twenty-five dollars ($25.00) when the debit is refused because of insufficient funds or because the account is closed.

(Ord. No. 5940-03, § 1)

(Ord. No. 5940-03, § 1)