(a) Collection Responsibility. It shall be the duty of the Administrator to receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers, to keep an accurate record thereof and to report all moneys so received.
(b) Responsibility for Maintenance of Records. It shall be the duty of the Administrator 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.
(c) Enforcement Authority. The Administrator is hereby charged with the enforcement of the provisions of this chapter and is hereby authorized, subject to the approval of the Board of Review, to 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 the provisions of this chapter, including provisions for the re-examination and correction of returns. In the case of a taxpayer that carries on transactions with its stockholders, members, other owners or with other corporations or affiliated entities related by ownership, interlocking directorates or some other method, or in the case of any person who operates a division, branch, factory, office, laboratory or activity within the City constituting a portion only of its total business, the Administrator is imbued with the allocation authority described in Section 482 of the Internal Revenue Code and its associated Treasury Regulations, and the Administrator shall require such additional information as he may deem necessary to ascertain whether net profits are properly allocated to the City. If the Administrator finds that net profits are not properly allocated to the City by reason of transactions with stockholders, members, or other owners or with other corporations or affiliated entities related by ownership, interlocking directories or transactions with such division, branch, factory, office, laboratory or activity, or by some other method, he shall make such allocation as he deems appropriate to produce a fair and proper allocation of the net profits to the City.
(d) Determination of Taxes. 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 Administrator may determine the amount of tax appearing to be due the City from the taxpayer and shall send to such taxpayer a written statement showing the amount of tax assessment so determined, together with interest and penalties thereon, if any. Any assessment determined by the Administrator shall be served in accordance with Section 718.18 of the Ohio Revised Code.
(e) Compromise Authority. Subject to the consent of the Board of Review or pursuant to regulations approved by such Board, the Administrator shall have the power to compromise any interest or penalty, or both, imposed by Section 880.11.
(Ord. 72-15. Passed 9-28-15.)