(a) (1) The Administrator shall receive and collect the tax imposed by this chapter in the manner prescribed herein from the taxpayers to keep an accurate record thereof; and shall report all moneys so received to the City Treasurer who in return shall make a written report to Council each quarter of all moneys collected during the preceding quarter.
(2) The Administrator shall enforce payment of all taxes owing the City of Alliance, shall keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration and/or make any return, including taxes withheld, and shall show the dates and amounts of payments thereof.
(b) The Administrator is hereby charged with the enforcement of the provisions of this chapter, and is hereby empowered, subject to the approval of the Board of Review, to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and administration and enforcement of the provisions of this chapter, including provisions for the reexamination and correction of returns and payments.
The Administrator is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments not to exceed six months, when the taxpayer has proved to the Administrator that, due to certain hardship conditions, he is unable to pay the full amount of the tax due. Such authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him under this chapter. The Administrator may also authorize an extension of time of not more than six months in addition to the initial six months extension for the payment of such taxes due upon written application of the taxpayer. Denial of such extension by the Tax Administrator may be appealed to the Board of Review as set forth in Section 181.12. Any additional extensions shall only be granted by the Board of Review.
(c) In any case where a taxpayer or employer has failed to file a return or has filed a return which does not show the proper amount of tax due, the Administrator may determine the amount of tax appearing to be due the City of Alliance from the taxpayer or employer and shall send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any. Such assessment shall be collected in accordance with the rules and regulations as set forth by the Administrator and approved by the Board of Review.
(d) Subject to the consent of the Board of Review, the Administrator shall have the power to compromise any interest or penalty, or both, imposed by Section 181.10.
(Ord. 04-07. Passed 5-21-07.)