Our City is exploring, in depth, the various changes in business processes that might occur when we allow credit card payments, either by an Interactive Voice Response (IVR) unit, or over the Internet. Some of my staff voiced concern that the payment for a tax or service could, in many instances, be separated from the tax filling form, invoice, application form, etc. Their biggest concern was the separation from the tax filing form, as we do a desk audit of these when they are returned. In short, they wondered what teeth the City had left for demanding the tax form be filed on time if, via IVR or the Internet, an applicant could prove the payment was received in a timely manner. It seemed to me it would be almost usurious, perhaps bordering on illegal (not to mention impolitic) if we were to attempt to assess our regular delinquent fee on the late filing of the form ... but not the payment. I happened to be chatting to our Principal Accountant about this (she and her husband just purchased a business.) She advised me that the IRS, for payroll filings, has a forms delinquency fee ... which she had the misfortune of running into with her business even though the payment was made timely. I'm going to hazard a guess that few, if any, of our fellow cities, have such a fee, which the IRS sets at a flat 5% of the amount owed. Obviously, they mean business. Do my professionals out there in cyberspace have a hunch as to how such a fee might fly on the local level? Clearly, it would primarily apply to those scofflaws who are trying to thwart the tax collector and skirt in depth review. Crystal C. Alexander, CCMT Deputy City Treasurer, City of Culver City 9770 Culver Blvd. Culver City, CA 90232 [EMAIL PROTECTED] www.ci.culver-city.ca.us
