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7.02.830 Collection and Remittance of Donations to “Work for Art,” a Program of the Regional Arts & Culture Council.

(Amended by Ordinance No. 187339, effective October 16, 2015.)  The Revenue Division is authorized to collect and remit donations from taxfilers to “Work for Art,” a program of the Regional Arts & Culture Council.

A.  Taxfilers may donate to “Work for Art” by either

1.  paying a sum above what is owed for their City business taxes, or

2.  by designating that all or some of any refund due to them be instead donated to “Work for Art.”

B.  To indicate a desire to donate, the taxfiler must check the appropriate donation box on their tax return for the tax year in question.  In addition, the taxfiler must indicate the amount that is to be donated.

C.  Once the tax return is filed with the Division, the taxfiler may not cancel the donation or request that it be instead credited to any other outstanding receivable owed to the Division.