§ 4.28.170. Bad debts.

Latest version.

When a person advances taxes to the city based on services supplied but not paid for and such amount prove uncollectible in a subsequent year, the tax applicable to those charges may be excluded from the total tax remitted to the city; or a credit towards future tax collections may be requested by the service supplier provided however, if the whole or a portion of such amounts excluded is subsequently collected, such amount shall be included in the total tax remitted for the period in which they are received.

(Prior code § 5-23.14)

                    
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