The Collector shall have the following duties in connection with the payroll and self-employment tax:
A. Keep accurate records of all returns and of all sums received for payroll and self-employment tax. The records shall contain the names and addresses of each taxpayer, and the dates and amounts of payments. The nature of installment payments shall be indicated on the records. The Collector shall keep the original returns on file for a period of not less than 3 years after filing;
B. Enforce the provisions of this chapter;
C. Prepare forms and instructions for the returns and payments required by this chapter;
D. Examine returns and, for any returns appearing to be incorrect, make inquiries, investigations and adjustments in the amount of tax due;
E. Where necessary to determine accurate figures for determining the amount of tax due, examine books, records and information stored in computers of any taxpayer, provided that each city officer or employee acting under this chapter shall identify himself or herself and request the information desired. If the officer or employee is refused admission to any place of business or refused access to any records or computer memory, the Collector or employee shall leave the premises and shall seek an appropriate court order, with the assistance of the City Attorney, to obtain access to the information needed;
F. The Collector may delegate duties assigned to the Collector in this chapter to any officer or employee under the Collector’s supervision, provided that the Collector shall approve the form of all returns and written instructions;
G. The Collector shall prepare pamphlets for distribution to the public, clearly explaining the payroll and self-employment tax and the returns and payments required; and
H. The Collector shall perform all of the other duties assigned to the Collector by this chapter.
(Ord. 1081, passed 11-21-2001; Am. Ord. 1391, passed 12-4-2013)