880.20 POWERS AND DUTIES OF THE ADMINISTRATOR.

   The powers and duties of the Administrator are as follows:

   (a)   The Administrator shall receive the tax imposed by this chapter in the manner prescribed in this chapter from the taxpayers, keep an accurate record thereof and report all moneys so received.

   (b)   The Administrator shall enforce payment of all taxes owed to the City, keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration and/or to make a return, including taxes withheld, and show the dates and amounts of payments thereof.

   (c)   The Administrator shall enforce this chapter, and, subject to the approval of the Board of Review, may adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the administration and enforcement of this chapter, including provisions for the re-examination and correction of returns.

   (d)   The Administrator may arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments, when the taxpayer has proved to the Administrator that, due to certain hardship conditions, he or she 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 or her under this chapter. Failure to make any deferred payment when due shall cause the total unpaid amount, including penalties and interest, to become payable on demand and the provisions of Sections 880.24 through 880.26 and 880.35 shall apply.

   (e)   If any taxpayer fails to file a tax return which is required by this chapter within the time prescribed therefor, but consents to disclose all information necessary to the preparation thereof, then the Tax Administrator may prepare such return which, after being signed by such person, may be received by the Administrator as the return of such person.

   If any taxpayer fails to file a tax return which is required by this chapter within the time prescribed therefor, or makes, willfully or otherwise, a false or fraudulent return, then the Administrator shall make, in a reasonable manner, such return from his or her own knowledge and from such information as he or she can obtain through testimony or otherwise.

   The Administrator may calculate and assess any taxpayer for the amount of tax, penalty and interest which is imposed by this chapter and which is due and owing. Such assessment shall be made by the Administrator's issuing summary records to the last known address of the taxpayer of the assessment. This summary shall include the identification of the taxpayer, the character of the liability assessed, the taxation period and the amount of the assessment.

   Any return executed by or any assessment made by the Administrator pursuant to this chapter shall be prima facie good and sufficient for all legal purposes. The Administrator may execute supplemental tax returns and may issue supplemental assessments whenever the Administrator has knowledge derived from any source, including the taxpayer's financial data, that any executed tax return or assessment is imperfect or incomplete in any material respect.

   Neither the Administrator's execution of a return nor the Administrator's assessment of a taxpayer shall start the running of the period of limitations on prosecutions set forth in Section 880.36.

   (f)   Subject to the consent of the Board of Review or pursuant to regulations approved by such Board, the Administrator may compromise any interest or penalty, or both, imposed under Sections 880.32 and 880.33.

   (g)   The City, having already entered into an agreement for the establishment of a Regional Council of Governments pursuant to Ordinance 11-74, which Council has organized a municipal tax collection agency known as the Regional Income Tax Agency, hereby authorizes the Board of Trustees of such R.I.T.A. to administer and enforce the provisions of this chapter as the agent of the City in conjunction with the City Administrator, and the duties and authority of the Administrator under this chapter may be performed by the Board of such Agency through the Administrator of such Agency. However, the Administrator of such Agency shall have no authority to abate penalties or interest provided for in Sections 880.32 and 880.33.

   (h)   The Administrator, or any authorized employee, may examine the books, papers, records and Federal Income Tax Returns of any employer or of any taxpayer or person subject to, or whom the Administrator believes is subject to, this chapter, for the purpose of verifying the accuracy of any return made or, if no return was made, to ascertain the tax due under this chapter. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish, upon written request by the Administrator or his or her duly authorized agent or employee, the means, facilities and opportunity for making such examinations.

   (i)   The Administrator may order any person presumed to have knowledge of the facts to appear before him or her and may examine such person, under oath, concerning any income which was or should have been returned for taxation or any transaction tending to affect such income, and for this purpose may compel the production of books, papers, records and Federal Income Tax Returns and the attendance of all persons before him or her, whether as parties or witnesses, whenever the Administrator believes such persons have knowledge of such income or information pertinent to such inquiry.

(Ord. 5-85. Passed 4-22-85.)

880.21 REFUSAL TO PRODUCE RECORDS.

   The refusal to produce books, papers, records and Federal Income Tax Returns, or the refusal to submit to an examination, by any employer or person subject to, or presumed to be subject to, the tax, or by any officer, agent or employee of a person subject to the tax or required to withhold tax, or the failure of any person to comply with Section 880.20 or with an order or subpoena of the Administrator authorized by Section 880.21, shall be deemed to be a violation of this chapter, punishable as provided in Section 880.99.

(Ord. 371-68. Passed 2-28-68.)

880.22 CONFIDENTIALITY OF INFORMATION.

   Any information gained as the result of any return, investigation, hearing or verification required or authorized by this chapter shall be confidential, except for official purposes, or except in accordance with proper judicial order. No person shall divulge such information, except as provided in this section.

(Ord. 371-68. Passed 2-28-68.)

880.23 RETENTION OF RECORDS BY TAXPAYER.

   Every taxpayer shall retain all records necessary to compute his or her tax liability for a period of five years from the date his or her return is filed or the withholding taxes are paid.

(Ord. 371-68. Passed 2-28-68.)

880.24 RECOVERY OF UNPAID TAXES.

   All taxes imposed by this chapter shall be collectible, together with any interest and penalty thereon, by suit, as other debts of like amount are recoverable. Except in the case of fraud, omission of a substantial portion of income subject to this tax or failure to file a return, an additional assessment shall not be made after three years from the time the return was due or filed, whichever is later, provided that in those cases in which the Commissioner of Internal Revenue and the taxpayer have executed a waiver of the Federal statute of limitations, the period within which an additional assessment may be made by the Administrator shall be one year from the time of the final determination of the Federal tax liability.

(Ord. 371-68. Passed 2-28-68.)