(a) (1) There is hereby established within the government of the City of Campbell a Department of Income Taxation of which the Mayor shall be the Administrative head, which department shall be responsible for all matters constituting the subject matter of this chapter. Said department in addition to the Mayor shall consist of the Board of Review as hereinafter defined, a Commissioner of Taxation, to be appointed by the Mayor, and such other officers and employees as may be provided for by law.
(2) It shall be the duty of the Commissioner of Taxation 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 monies so received.
(3) It shall be the duty of the Commissioner of Taxation to enforce payment of 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.
(b) Said Commissioner of Taxation 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 reeexamination 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 Commissioner of Taxation may determine the amount of tax appearing to be due the City of Campbell 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.
(d) Subject to the consent of the Board of Review or pursuant to regulation approved by said Board, the Commissioner of Taxation shall have the power to compromise any interest or penalty, or both, imposed by Section 191.10.
(Ord. 62-5134. Passed 1-19-62.)