(A) Authority of Fiscal Officer.
(1) Delegation of authority.
(a) The Fiscal Officer or his or her delegate or any designated employee is hereby authorized to examine the books, papers, records and federal income tax returns of any employer or of any taxpayer or person subject to, or who the Fiscal Officer believes is subject to the provisions of this subchapter, for the purpose of verifying the accuracy of any return made, or, if any return was made to determine the tax due under this subchapter.
(b) Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish upon written request by the Fiscal Officer or his or her delegate, or his or her duly authorized agent or employee, the means, facilities and opportunity for making the examinations and investigations as are hereby authorized.
(2) Order appearances to investigate a persons income. The Fiscal Officer or his or her delegate is hereby authorized to order any person presumed to have knowledge of the facts to appear before him or her and may examine the person, under oath, concerning any income which was or would have been returned for taxation or any transaction tending to effect the 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, whether he or she believes the persons have knowledge of the income or information pertinent to the inquiry.
(3) Institute proceedings to enforce violations. The Fiscal Officer or his or her delegate or any authorized employee is hereby authorized to institute procedures to determine the associations, businesses, corporations, persons, employers and employees subject to the provisions of this subchapter, require that all persons provide in writing to the Fiscal Officer or his or her delegate such information as deemed necessary to provide for the enforcement of this subchapter. The refusal to provide information requested by the Fiscal Officer shall be deemed a violation of this subchapter, punishable as provided in §§ 35.134(B) and 35.999 below.
(B) Duties of Fiscal Officer. The Fiscal Officer has the following powers and duties:
(1) To collect and receive the tax levied by this subchapter in the manner prescribed by this subchapter;
(2) To keep accurate records showing the payment received by the him or her from each taxpayer and the date of payment;
(3) To administer and enforce the provisions of this subchapter;
(4) To enforce the rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this subchapter, including provisions for the re-examination and correction of tax returns and tax payments;
(5) To determine the amount of tax appearing to be due the village from a taxpayer that has failed, neglected or refused to file a return or has failed, neglected or refused to pay the tax due on a return or has filed a return which does not show the proper amount of tax due, based on any information in his or her possession and shall send to the taxpayer a written statement showing the amount of tax so determined together with interest and penalties, if any.
(6) To arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments when the taxpayer has proved to the Fiscal Officer that, due to certain hardship conditions he or she is unable to pay the full amount of the tax due. The authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him or her under this subchapter. Failure to make any deferred payment when due shall cause the total unpaid amount, including penalty and interest, to become payable on demand.
(Ord. 33-01, Art. 7, passed 12-3-2001)