Sec. 13-11. Personal liability; cessation of business; lien.
A. Every person with a duty to account for and pay over any tax, every person who has control or supervision over the payment of any tax, and every person who has been charged with the responsibility to pay over any tax shall be personally liable, jointly and severally, for any additional tax not paid to the City. The personal liability of this subsection shall apply only for those periods in which the tax became due.
B. The dissolution, termination or withdrawal from the City of a corporation, limited liability company, partnership or other legal entity shall not affect or discharge the personal liability established by Subsection A.
C. The cessation of business of any taxpayer shall not affect or discharge the personal liability established by Subsection A.
D. In the event of the cessation of any business subject to tax, a lien for all unpaid taxes, excluding penalties, shall attach to all of the property and assets of that business.
E. For purposes of Subsection A, there shall be a rebuttable presumption that the following persons have a duty to account for and pay over tax:
|
Business Form |
Persons Liable |
|
|---|---|---|
|
1. |
Sole proprietorship |
The proprietor |
|
2. |
General partnership |
Each partner |
|
3. |
Limited partnership |
General partner, plus any limited partner with a 25% or greater interest in capital, earnings or distributions |
|
4. |
Joint venture |
Each participant in the joint venture |
|
5. |
General corporation |
Each shareholder who holds more than 25% of the outstanding stock of any class with voting rights or who has a right to share in 25% or more of the earnings or distributions of the corporation; the chief executive officer and the chief financial officer |
|
6. |
Nonprofit corporation |
President, vice-president and treasurer, or any person occupying an equivalent position |
|
7. |
Limited liability company |
Each member, manager or officer |
|
8. |
Business trust |
Any trustee |
|
9. |
Other non-corporate |
Senior executive officer and senior financial officer |
F. For purposes of Subsection A, the ownership interests of all members of a family unit shall be aggregated.
G. For the purpose of obtaining information from the Collector concerning such liability, any person actually or potentially liable hereunder shall be deemed a taxpayer. (Ord. No. G-2075, § 1; Ord. No. G-2976, § 3; Ord. No. G-3192, § 4; Ord. No. G-5349, § 1, 2009)