(a) The Finance Director shall receive the tax imposed by this chapter in the manner prescribed in this chapter from the taxpayers, shall keep an accurate record thereof and shall report all moneys so received.
The Finance Director shall enforce the payment of all taxes owed to the Municipality and shall keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration and/or to make any return, including taxes withheld, and showing the dates and amounts of payments thereof.
(b) The Finance Director is hereby charged with the enforcement of this chapter and is hereby authorized, subject to the approval of the Board of Review, to adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the administration and enforcement of this chapter, including provisions for the re-examination and correction of returns.
The Finance Director is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments, when the taxpayer has proved to the Finance Director that due to certain hardship conditions he or she is unable to pay the full amount of the tax due. Such authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him or her under this chapter. Failure to make any deferred payment when due shall cause the total unpaid amount, including penalty and interest, to become payable on demand and the provisions of Sections 880.11, 880.12 and 880.99 shall apply.
(c) In any case where a taxpayer has failed to file a return which does not show the proper amount of tax due, the Finance Director may determine the amount of tax appearing to be due to the 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 or pursuant to a regulation approved by the Board, the Finance Director may compromise any interest or penalty, or both, imposed under Section 880.11.
(Res. 29-00. Passed 12-12-00; Ord. 28-04. Passed 11-9-04.)