(a) It shall be the duty of the City Treasurer to receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers; to keep an accurate record thereof; and to report all monies so received. All cashiers handling tax monies shall be subject directly to the City Treasurer and shall give daily accountings to the City Treasurer.
(b) It shall be the duty of the City Auditor or duly authorized agent or employee to enforce payment of all taxes owing the City, to keep accurate records for a minimum of six (6) 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.
(c) Said City Auditor, or duly authorized agent or employee is hereby charged with the enforcement of the provisions of this chapter and to enforce the rules and regulations of Council of the City of Ashtabula, Ohio, relating to any matter or thing pertaining to the collection of City income taxes and the administration and enforcement of the provisions of this chapter, including provisions for the examination and correction of returns and payments. Taxpayers are hereby required to comply with said rules and regulations.
(d) In any case where a taxpayer has failed to file a return or has filed a return which does not show the proper amount of tax due, the City Auditor or duly authorized agent or employee may determine the amount of tax appearing to be due the City from the taxpayer and shall send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any. The final decision in any such matter must be signed by the City Auditor, and is appealable to the Board of Review.
(e) Subject to the consent of the Board of Review or pursuant to regulations approved by said board, the City Auditor shall have the power to compromise any interest or penalty, or both, imposed by this chapter.
(f) A Department of Taxation is hereby created within the office of the City Auditor of the City of Ashtabula. Such Department of Taxation shall have such deputies, clerks and other employees as may be from time to time determined by the Council of the City of Ashtabula, and shall receive such salary as may be determined by the City Council.
(g) The City Auditor shall make all appointments of personnel and purchase all equipment, supplies and material for the Department of Taxation. The Department of Taxation shall be charged with the administration and operation of this chapter, under the direction of the City Auditor. The City Auditor or duly authorized agent or employee shall prescribe the form and method of accounts and reports for said department, as well as the forms for taxpayers' returns and declarations, and shall be charged with the internal examination and audit all such accounts, and shall exhibit accurate records showing the amount received from each taxpayer, and the date of said receipt. The City Auditor shall also make written report to Council annually of all monies collected hereunder during the preceding year.
(Ord. 2004-26. Approved by voters 5-25-04.)