(a) It shall be the duty of the City Treasurer to receive the tax imposed by this Ordinance in the manner prescribed herein from the taxpayers; to keep an accurate record thereof; and to report all monies so received. All cashiers handling tax monies shall be subject directly to the City Auditor and shall give daily accountings to the City Treasurer.
(b) A Department of Taxation is hereby created within the office of the City of Auditor of the City of Bucyrus. Such Department of Taxation shall have such deputies, clerks and other employees as may be from time to time determined by the Council of the City of Bucyrus, and shall receive such salary as may be determined by City Council. The City Auditor, save and except that in the case of the City Income Tax Administrator, shall be responsible for making of appointment of all Tax Department personnel. The City Auditor shall make a recommendation to City Council for the appointment by Council of the City Income Tax Department Administrator. The Department of Taxation shall be charged with the administration and operation of this Ordinance, under the direction of the City Income Tax Administrator. In the absence of the City Income Tax Administrator, the City Auditor shall assume the responsibilities of said City Income Tax Administrator as provided herein. The City Auditor shall also make a written report to Council annually of all monies collected hereunder during the preceding year.
(c) It shall be the duty of the City Income Tax Administrator to enforce payment of all taxes owed to the City of Bucyrus, to keep accurate records for a minimum of five (5) 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.
(d) Said City Income Tax Administrator is hereby charged with the enforcement of the provisions of this Ordinance and to enforce the rules and regulations of Council of the City of Bucyrus, Ohio, relating to any matter or thing pertaining to the collection of City income tax taxes and the administration and enforcement of the provisions of this Ordinance, including provisions for the examination and correction of returns and payments.
(e) The City Income Tax Administrator shall prescribe the form and method of accounts and reports for said department, as well as the forms for taxpayer’s returns and declarations, and shall be charged with the internal examination and audit all such accounts, and shall exhibit accurate records showing the amount received from each taxpayer, and the date of said receipt. The City Income Tax Administrator shall likewise purchase all equipment, supplies and material for the Department of Taxation subject to the approval of Council.
(f) 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 City Income Tax Administrator may determine the amount of tax appearing to be due the City of Bucyrus 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.
(g) The City Income Tax Administrator shall have the power to compromise, whether in full or in part, any interest or penalty, or both, imposed by this Ordinance. The City Income Tax Administrator may establish reasonable guidelines governing such abatement of penalties, interest and late filing fees. (Ord. 57-2003. Passed 12-30-03.)