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To amend City Code ?? 26-27 and 26-29, concerning the City's tax amnesty program, for the purpose of providing for the 2020 tax amnesty period's application to tangible personal property and real estate taxes.
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THE CITY OF RICHMOND HEREBY ORDAINS:
? 1. That sections 26-27 and 26-29 of the Code of the City of Richmond (2015) be and are hereby amended and reordained as follows:
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 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] the applicable 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 or partnership is qualified to participate.
Sec. 26-29. Tax Amnesty Program for the tax year beginning January 1, 2020; tax amnesty [period] periods; report to Finance and Economic Development Standing Committee; waiver of penalties; limitations; applicability of other provisions.
(a) Tax Amnesty Program for the tax year beginning January 1, 2020. For the tax year beginning January 1, 2020, the Director of Finance shall administer the Tax Amnesty Program in accordance with this article and other applicable law, for admissions, lodging, and meals taxes delinquent as of any date beginning March 21, 2020, through June 23, 2020, for tangib...
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