(a) It shall be the duty of the City Auditor to receive the tax imposed by this chapter in the manner prescribed, to keep an accurate record thereof, and to report all monies so received.
(b) It shall be the duty of the City Auditor to keep accurate records for a minimum of six (6) years showing the amount due from each taxpayer required to file declaration and/or make any return, including taxes withheld, and to show the dates and amounts of payments thereof.
(c) The City Auditor is hereby charged with the enforcement of the provisions of this chapter and to enforce the rules and regulations of Council of the City relating to any manner or thing pertaining to the collection of City income taxes and the administration and enforcement of the provisions of this chapter, including provisions for the examination and correction of returns, declarations and payments. Taxpayers are hereby required to comply with said rules and regulations.
(d) 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 City Auditor may determine the amount of tax appearing to be due the City from the taxpayer, together with interest and penalties thereon, if any, and shall send to such taxpayer a written statement showing the proposed assessed amount so due. A taxpayer may, within fifteen days after the date the proposed assessment mailed, file a written protest with the City Auditor. Within fifteen days after receipt of the protest, the City Auditor shall give the protester an opportunity to be heard; provided further that the City Auditor may extend the date of hearing for good cause shown. After the hearing the City Auditor shall withdraw the assessment or he shall adjust or reaffirm the assessment and it shall then become final. If no protest is filed as herein provided, such proposed assessment shall become final thirty days after being served.
(e) The City Auditor shall have the power to compromise any interest or penalty, or both, imposed by this chapter.
(f) A Department of Taxation is hereby created within the office of the City Auditor of the City. Such Department of Taxation shall have such deputies, clerks and other employees as may be from time to time determined by the Council of the City, and shall receive such salary as may be determined by the City Council. The City Auditor shall make all appointments of personnel and purchase all equipment, supplies and material for the Department. The Department shall be charged with the administration and operation of this chapter, under the direction of the City Auditor. The City Auditor shall prescribe the form and the method of accounts and reports for the Department, as well as the forms for the taxpayer’s returns and declarations, and shall be charged with the internal examination and audit of all such accounts, and shall exhibit accurate records showing the amount received from each taxpayer, and the date of receipt. The City Auditor shall also make written report to Council annually of all monies collected hereunder during the preceding year. (Ord. 01-02-2004. Passed 1-6-04.)