(A) Collection of tax and retention of records.
(1) It shall be the duty of the Tax Commissioner to receive the tax imposed by the regulations in the manner prescribed herein from the taxpayers, to keep an accurate record thereof, and to report all monies so received.
(2) It shall be the duty of the Commissioner 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 provisions.
(1) The Commissioner is charged with the administration and enforcement of the provisions of the regulations and is, subject to the approval of the Board of Review, empowered to adopt, promulgate, and enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the regulations. The Commissioner has the authority to correct or adjust any return submitted, when a correction or adjustment is necessary to accomplish the intent of the regulations.
(2) Any taxpayer or employer desiring a special ruling on any matter pertaining to the regulations or these rules and regulations, should submit to the Commissioner in writing all the facts involved and the ruling sought.
(3) These regulations, together with all amendments and supplements hereto and all changes herein, will be on file at the office of the Commissioner, and will be open to public inspection.
(4) The Commissioner is authorized to arrange for the payment of unpaid taxes, interest, and penalties on a schedule of installment payments, when the taxpayer has proved to the Commissioner that, due to certain hardship conditions, he or she is unable to pay the full amount of the tax due. The authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him or her under the regulations.
(C) Estimation of tax by Commissioner.
(1) Whenever the Commissioner has been unable to secure information from the taxpayer as to his or her taxable income for any year, he or she may determine the amount of tax appearing to be due and assess the taxpayer upon the basis of the determination, together with the interest and penalties as prescribed in § 35.10 of the regulations.
(2) The determination of tax may be adjusted upon submission by the taxpayer of actual records from which his or her tax may be computed.
(D) Subject to the consent of the Board of Review, or pursuant to regulation approved by the Board, the Commissioner shall have the power to compromise any interest or penalty, or both, imposed by § 35.10 of the regulations.
(Ord. 670-77, passed 11-9-1977; Am. Ord. 1232-98, passed 11-24-1998; Am. Ord. 1338-01, passed 6-26-2001; Am. Ord. 1339-01, passed 6-26-2001; Am. Ord. 1428-04, passed 6-22-2004; Am. Ord. 1464-05, passed 12-13-2005; Am. Ord. 1482-01, passed 8-8-2006; Am. Ord. 1690-15, passed 12-22-2015)