(A) (1) There is hereby created a Department to be known as the Income Tax Department. Such department shall be administered by the Treasurer of the city, or the person appointed by the City Treasurer, who shall be titled “Tax Administrator”. The Tax Administrator shall be subject to the requirement of bond.
(2) It shall be the duty of the Tax Administrator to enforce payment of all income taxes owing the municipality, to keep accurate records for a minimum of six years, showing the amount due from each taxpayer required to file a declaration or make any return, including a return of taxes withheld, and to show the dates and amounts of payments thereof.
(B) The Tax Administrator is hereby charged with the enforcement of the provisions of this subchapter, including the interpretation and enforcement of the rules and regulations set forth in §§ 95.17 through 95.26, and is hereby empowered to enforce this subchapter and the rules and regulations authorized or required by this subchapter, relating to any matter or thing pertaining to the collection and payment of taxes and the administration and enforcement of the provisions of this subchapter, including provision for the re-examination and correction of returns.
(C) 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 Tax Administrator may determine the amount of tax appearing to be due the municipality from the taxpayer and may send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
(D) (1) Upon the demonstration and documentation of good cause, the Tax Administrator shall have the power to compromise penalty and interest liabilities imposed by this subchapter, consistent with this subchapter and the rules and regulations.
(2) Subject to the consent of a majority of the Board of Review/Adjudication, the Tax Administrator shall have the power to compromise any liability imposed by this Tax Code.
(E) It shall be a duty of the City Treasurer to monitor the application of this subchapter, and to report to City Council any recommendations for additions, deletions, or adjustments.
(F) The City Treasurer may appoint a Deputy Tax Administrator and Tax Clerks, as needed, who are subject to a bonding requirement.
(Ord. 1-05, passed 1-24-05)