(a)   (1)   It shall be the duty of the Income Tax Administrator to collect and 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 money so received.
      (2)   It shall be the duty of the Income Tax Administrator to enforce payment of all taxes owed to the Village of Cadiz, to keep accurate records for a minimum of five (5) years showing the amount due from each taxpayer required to make any return, including taxes withheld, and to show the dates and amounts of payments thereof.
   (b)   The Income Tax Administrator 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 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 corrections of returns. Taxpayers are required to comply with the requirements of this chapter and any rules and regulations.
   (c)   The Income Tax Administrator is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule if installment payments, when the taxpayer has proven to the Income Tax Administrator that, due to certain hardship conditions, the taxpayer is unable to pay the full amount of tax due. Such authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by the taxpayer under this Ordinance. Failure to make any deferred payment when due shall cause the total unpaid amount, including penalty and interest, to become payable on demand and the provisions of Sections 181.11 and 181.12 shall apply.
   (d)   In any case where a taxpayer has failed to file a return of has filed a return which does not show the proper amount of tax due, the Income Tax Administrator may determine the amount of tax appearing to be due the Village of Cadiz 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. Such determination may be modified or amended based upon information or data subsequently secured by or made available to the Income Tax Administrator. If the taxpayer fails to respond to the assessment within thirty (30) days, the tax, penalties, and interest assessed shall become due and payable and collectible, as are other unpaid taxes, penalty, and interest.
   (e)   Subject to review by the Board of Review or pursuant to regulation approved by said Board, the Income Tax Administrator shall have the power to compromise any interest or penalty, or both. (Ord. 2009-18. Passed 11-19-09.)