4.16.400 Publication of delinquent sellers.
A. As soon as practicable after the expiration of sixty (60) days following the end of each calendar quarter, the city shall publish in a newspaper of general or customary circulation in the appropriate area of the city, as well as on the city’s website, a list of every seller, including the “doing business as” name under which the seller is doing business who:
1. Was conducting business in the city and was required to file a return during the quarter, but who has not filed the required returns, unless the seller has paid any balance due for that period in full; and
2. Did not pay all balances due, as long as the balance is greater than five hundred dollars ($500).
B. Notwithstanding subsection A of this section, the city is not required to include in the quarterly publication a closed business which has been published in the preceding four (4) publications.
C. The names of sellers who have entered into and are satisfactorily complying with a payment agreement with the city will not be published.
D. The publication of such delinquent sales tax accounts shall not be considered a disclosure within the provisions of this chapter. [Ord. 17-39 § 2.]