(A) Collection and maintenance responsibility.
(1) There is hereby created an Income Tax Bureau for the administration of the provisions of this chapter. Such Bureau shall consist of a Tax Commissioner, Deputy Tax Commissioner and such clerical and secretarial personnel as may be determined to be necessary for the administration of this chapter. All such personnel shall be appointed by the Mayor, except that the Tax Commissioner shall be appointed by the Mayor annually on a calendar year basis with the approval of Council. The Tax Commissioner’s salary shall be determined by Council on a calendar year basis.
(2) It shall be the duty of the Tax Commissioner to collect and receive the tax imposed by this chapter in the manner prescribed therein, and to keep an accurate record thereof, and to report all monies so received.
(3) It shall be the duty of the Tax Commissioner to enforce payment of all income taxes owing the municipality, to keep accurate records for a minimum of five years, showing the amount due from each taxpayer required to file a declaration or make any return including a return of taxes withheld, and to show the dates and amounts of payments thereof.
(B) Enforcement authority. The Tax Commissioner is hereby charged with the enforcement of the provisions of this chapter, and is hereby empowered, subject to the approval of the Board of Review, to adopt and promulgate and to enforce rules and regulations authorized or required by this chapter, relating to any matter or thing pertaining to the collection and payment of taxes and the administration and enforcement of the provisions of this chapter including provisions for the re-examination and correction of returns.
(C) Determination of taxes.
(1) In any case where a taxpayer has failed to file a return or a taxpayer has failed to pay the tax due on a return which does not show the proper amount of tax due, the Tax Commissioner may determine the amount of tax appearing to be due the village from the taxpayer based on any information in his or her possession and send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
(2) Such determination may be modified or amended based upon information or data subsequently secured by or made available to the Tax Commissioner.
(3) If the taxpayer fails to either, amend and resubmit the tax return to the village, or file an appeal with the Review Board, within 30 days, the tax, penalties and interest assessed shall become due and payable and collectible as are other unpaid taxes.
(D) Compromise authority. Subject to the consent of the Board of Review or pursuant to regulation approved by the Board of Review, the Tax Commissioner shall have the power to compromise any liability imposed by this chapter.
(1997 Code, § 35.35) (Ord. 556-74, passed 12-9-1974; Ord. 594-77, passed 12-12-1977; Ord. 1101-17, passed 3-5-2007)