(A) Collection.
(1) It shall be the duty of the tax administrator to receive from the taxpayers the tax imposed by this chapter in the manner prescribed herein to keep an accurate record thereof, and to report all monies so received.
(2) Maintenance of records. It shall be the duty of the administrator to enforce payment of all taxes owing the village, to 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 to show the dates and amounts of payments thereof.
(B) Enforcement. 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 the administration and enforcement of the provisions of this chapter, including provisions for the reexamination and correction of returns.
(C) Determination of amount of taxes. In any case where a tax-payer 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 village from the taxpayer and shall send to the taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
(D) Abatement of penalty, interest, or both. Subject to approval by the Village Manager, the administrator shall have the power to compromise any interest, penalty, or both, imposed by § 93.10.
(E) Immunity from prosecution. Should a taxpayer refuse to submit taxpayer's books, records, copies of federal tax returns and other information required by the administrator to be produced as set forth in this chapter, by claiming the taxpayer's Fifth Amendment right against self-incrimination, the administrator, with the approval of the Village Manager, may grant to such taxpayer immunity from any prosecution by the village for violation of any tax laws which is based on the information personally provided by the taxpayer.
('69 Code, § 97.08) (Ord. C-320, passed 10-20-70; Am. Ord. C-625, passed 11-9-87; Am. Ord. C-743, passed 12-14-92)