(a) The Clerk-Treasurer shall receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers; shall keep an accurate record thereof; and shall report all moneys so received. All cashiers handling tax moneys shall be subject directly to the Clerk-Treasurer and shall give daily accountings to the Clerk-Treasurer.
(b) The Clerk-Treasurer shall enforce payment of all taxes owing the Municipality, shall 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 shall show the dates and amounts of payments thereof.
(c) The Clerk-Treasurer is hereby charged with the enforcement of the provisions of this chapter and shall enforce the rules and regulations of Council relating to any matter or thing pertaining to the collection of Municipal income taxes and the administration and enforcement of the provisions of this chapter, including provisions for the examination and correction of returns and payments.
(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 Clerk-Treasurer may determine the amount of tax appearing to be due the Municipality 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.
(e) Subject to the consent of the Board of Review or pursuant to regulations approved by Council, the Clerk-Treasurer 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 Clerk- Treasurer. Such Department of Taxation shall have such deputies, clerks and other employees as may from time to time be determined by Council, and shall receive such salary as may be determined by Council. The Clerk-Treasurer shall recommend all appointments of personnel and purchase all equipment, supplies and material for the Department of Taxation subject to the approval of Council. The Department of Taxation shall be charged with the administration and operation of this chapter, under the direction of the Clerk-Treasurer. The Clerk-Treasurer shall prescribe the form and method of accounts and reports for such Department, as well as the forms for taxpayers’ returns and declarations, shall be charged with the internal examination and audit of all such accounts, and shall exhibit accurate records showing the amount received from each taxpayer, and the date of such receipt. The Clerk-Treasurer shall also make written report to Council annually of all moneys collected hereunder during the preceding year. (Ord. 1400. Passed 11-24-75.)