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To amend City Code ?? 26-22, 26-27, and 26-29, concerning the City's tax amnesty program, for the purpose of providing for a 2020 tax amnesty period.
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THE CITY OF RICHMOND HEREBY ORDAINS:
? 1. That sections 26-22, 26-27, and 26-29 of the Code of the City of Richmond (2015) be and is hereby amended and reordained as follows:
Sec. 26-22. Purpose.
The purpose of this article is to set forth the general provisions pursuant to which the Director of Finance administers the Tax Amnesty Program established by Chapter 200 of the 2010 Acts of Assembly of Virginia, as amended by Chapters 254 and 496 of the 2012 Acts of Assembly of Virginia. The purpose of the program is to increase compliance by delinquent taxpayers in the reporting and payment of local tax liabilities owed to the City or to provide eligible taxpayers with short-term relief after the declaration of a national, state, or local emergency, either or both. The parameters set forth in Sections 26-21 through 26-29 shall apply to the program.
Sec. 26-27. Notification of opportunity to participate in Tax Amnesty Program; participation in Tax Amnesty Program.
(a) Notification of opportunity to participate. The Director of Finance shall [, prior to each amnesty period,] publish notice in a newspaper of general circulation and on the website of the Department of Finance that persons, individuals, corporations, estates, trusts or partnerships may be eligible to participate in the Tax Amnesty Program during such amnesty period.
(b) Participation. In order to participate in the Tax Amnesty Program, any eligible person, individual, corporation, estate, trust or partnership required to file a local tax return or to pay any local tax shall pay in full the amount of all delinquent taxes, together with any interest or penalty not waived in accordance with this article, owed on or before the last day of the tax amnesty period for which such person, individual, corporation, estate, trust...
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