(A) The City Treasurer shall demand and receive all taxes due the City and shall make a written report to Council each quarter of all moneys collected during the preceding quarter.
(B) The income tax operation shall be a division of the City Treasurer's Department. The City Treasurer shall appoint the Income Tax Director and all other personnel of the
Income Tax Division.
(C) The City Treasurer is authorized to waive interest and penalties and exercise the authority provided by law relative to the compromise and settlement of tax claims including payment of withholding taxes and estimated payments.
(D) The tax shall be administered by the Income Tax Director who shall be administrative head of the Income Tax Division and shall further be administered by such officers, deputy clerks, cashiers, investigators, collectors and other employees as authorized by a personnel ordinance.
(E) The Income Tax Director shall maintain accurate records showing the amount received from each taxpayer and the date of such receipt. He shall also be responsible for the re-examination and correction of the returns. The Income Tax Director shall further fix the amount of tax due from a taxpayer who fails to file a return or who has filed a return which does not show the proper amount of tax due after he has established the same from an audit or examination of the taxpayer's income and shall mail to the taxpayer a written statement showing the amount of the tax so fixed together with the interest and penalties thereon, if any.
(F) The Income Tax Director has the authority to perform all duties and functions necessary and appropriate to implement the provisions of this Chapter, including without limitation:
(1) Exercise all powers whatsoever of an inquisitorial nature as provided by law, including, the right to inspect books, accounts, records, memorandums, and federal and state income tax returns, to examine persons under oath, to issue orders or subpoenas for the production of books, accounts, papers, records, documents, and testimony, to take depositions, to apply to a court for attachment proceedings as for contempt, to approve vouchers for the fees of officers and witnesses, and to administer oaths; provided that the powers referred to in this division of this section shall be exercised by the Income Tax Director only in connection with the performance of the duties respectively assigned to the Income Tax Director under a municipal corporation income tax ordinance or resolution adopted in accordance with this chapter;
(2) Confer and meet with officers of other municipal corporations and states and officers of the United States on any matters pertaining to their respective official duties as provided by law;
(3) Exercise the authority provided by law, including orders from bankruptcy courts, relative to remitting or refunding taxes, including penalties and interest thereon, illegally or erroneously imposed or collected, or for any other reason overpaid, and, in addition, the Income Tax Director may investigate any claim of overpayment and make a written statement of the Income Tax Director's findings, and, if the Income Tax Director finds that there has been an overpayment, approve and issue a refund payable to the taxpayer, the taxpayer's assigns, or legal representative as provided in this chapter;
(4) Exercise the authority provided by law relative to the use of alternative apportionment methods by taxpayers in accordance with section 182.062 of this Chapter;
(5) Make all tax findings, determinations, computations, assessments and orders the Income Tax Director is by law authorized and required to make and, pursuant to time limitations provided by law, on the Income Tax Director's own motion, review, redetermine, or correct any tax findings, determinations, computations, assessments or orders the Income Tax Director has made, but the Income Tax Director shall not review, redetermine, or correct any tax finding, determination, computation, assessment or order which the Income Tax Director has made for which an appeal has been filed with the Local Board of Tax Review or other appropriate tribunal, unless such appeal or application is withdrawn by the appellant or applicant, is dismissed, or is otherwise final;
(6) Destroy any or all returns or other tax documents in the manner authorized by law;
(a) Any reproduction of any return, document, or other matter made in accordance with state archival standards, including Ohio ERC guidelines, shall have the same legal status as the original, and any such reproduction shall, if properly authenticated, be admissible in evidence in any judicial or administrative proceeding as if it were the original, whether or not the original is in existence.
(7) Enter into an agreement with a taxpayer to simplify the withholding obligations described in section 182.051 of this Chapter.
(Ord. 238-2015. Passed 11-30-15.)