(a) It shall be the duty of the Tax Administrator to:
(1) Collect and receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers;
(2) Keep an accurate record of and to report all monies so received;
(3) Enforce payment of all City taxes owed the City; and
(4) Keep accurate records showing the amount due, the dates and amounts of payments, including taxes withheld, for a minimum of five (5) years.
(b) (1) The Tax Administrator is hereby charged with the administration and enforcement of the provisions of the ordinance, and is hereby empowered, subject to the approval of the City council, to adopt, promulgate and enforce rules and regulations relating to anything pertaining to the collection of taxes hereunder, including provisions for the re-examination and correction of returns.
(2) The Tax Administrator 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 satisfaction of the Tax Administrator that, due to certain hardship conditions, he is unable to pay the full amount of the tax due. Such authorization shall not be granted until the taxpayer files proper returns for all amounts owed by him under the ordinance.
(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 Tax Administrator may determine the amount of tax appearing to be due the City from the taxpayer and shall send to such taxpayer a written statement showing the amount of tax so determined, together with any interest and penalties due thereon.
(d) Pursuant to regulations approved by City Council , the Tax Administrator shall have the power to abate any interest or penalty, or both, imposed by Section 181.10.
(Ord. 2-05-O. Passed 2-14-05.)