There is hereby created the office of the Director of the Department of Taxation for the City.
(a) Appointment and Term. Appointment to such position shall be made by the Mayor, subject to confirmation by a majority of the members of Council elected thereto, and such Director shall serve at the pleasure of the Mayor.
(b) Compensation. Compensation of the Director shall be fixed by Council.
(c) Duties.
(1) It shall be the duty of the Director to receive the tax imposed by Sections 1701.01 to 1727.02 in the manner prescribed therein from the taxpayers, to keep an accurate record thereof and to report daily all moneys so received.
(2) It shall be the duty of the Director to enforce payment of all taxes owing the City, to 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 to show the dates and amounts of payments thereof.
(3) The Director is charged with the administration and enforcement of the provisions of Title One of Part Seventeen and is, subject to the approval of the Board of Review, empowered to adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of such Title. The Director has the authority to correct or adjust any return submitted when a correction or adjustment is necessary to accomplish the intent of such Title.
(Ord. 7904- 1993. Passed 1-4-94.)