The Ashland Municipal income tax imposed and levied pursuant to the provisions of this Title Nine shall be administered by such deputies and clerks within the Finance Department as may be from time to time determined by Council.
The Director of Finance and Public Record shall prescribe the form of accounts and reports to be rendered to his office and the form and method of keeping accounts within the income tax office. The Director shall be charged with the internal audit of all accounts and returns including the correction of returns.
The Director shall make all rules, regulations and decisions or changes thereto, necessary regarding the administration of the Ashland Municipal income tax.
The Director shall demand and receive the Ashland Municipal income tax. The Director shall keep an accurate record showing the amount received from each taxpayer and the date of such receipt. The Director shall make a written report to Council each quarter of all moneys collected hereunder during the preceding quarter.
(Ord. 62-72. Passed 12-5-72.)
The Director 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 Director 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 any chapter of Title Nine.
Failure to make any deferred payment when due shall cause the total unpaid amount, including penalty and interest, to become payable on demand.
(Ord. 69-88. Passed 10-4-88.)