Sec. 14-571.1. Collection of tax in jeopardy.
This section is included in your selections.
Evidence that collection of tax due is in jeopardy shall include documentation that:
a. The taxpayer is going out of business.
b. The taxpayer has no City privilege license or has no permanent business location in the State.
c. The taxpayer has failed to timely pay any tax (or penalties and interest thereon) due to the City on three or more occasions within the previous thirty-six calendar months.
d. The taxpayer has remitted payment by check, which has been dishonored.
e. The taxpayer has failed to comply with a formal written request of the Tax Collector made pursuant to regulation 14-555.1 (Ord. No. G-3192, §§ 7, 8)