(a) (1) It shall be the duty of the Finance Director to receive and collect 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 and collected.
(2) It shall be the duty of the Finance Director to enforce payments of all taxes owed this Municipality, to keep accurate records for a minimum of five (5) years showing the amount due from or refunded to each taxpayer required to file a declaration and/or make and file any income tax return, including taxes withheld, and to show the dates and amount of payments thereof.
(b) Said Finance Director is hereby charged with the enforcement of the provisions of this chapter, and is hereby empowered, subject to the approval of the Municipality (City) Manager and the advice and counsel of the Municipality (City) Attorney, to adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the administration and/or the enforcement of the provisions of this chapter, including provisions for the examination and correction of tax returns.
The Finance Director is authorized to arrange for the payment of any unpaid taxes, interest and penalties on an installment payment basis, when the taxpayer has satisfactorily proved to the Finance Director that due to certain hardship conditions, the taxpayer is unable to pay the full amount of the tax when due and payable. Such authorization shall not be granted until proper tax returns are filed by the taxpayer for all amounts owed by the taxpayer under this chapter.
(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 Finance Director may determine the amount of tax due and payable to this Municipality 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, the Finance Director shall have the power to compromise any interest and penalty, or both, imposed by Section 183.11.
(e) The Finance Director shall annually submit a written report to the Municipality (City) Manager, Council and the Board of Review outlining the procedures which were undertaken to ensure compliance with Section 183.09(a)(2) and Section 183.09(b) during the past year. Said report shall be issued in the month of August for the prior tax year.
(Ord. 2013-37. Passed 11-20-13.)