(a) It shall be the duty of the Income Tax Administrator to receive 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. All cashiers handling tax monies shall be subject directly to the Director and shall give daily accounting to the Director.
(b) It shall be the duty of the Director to enforce payment of all taxes owing the City of Clyde, to keep accurate records for a minimum of six (6) years showing the amount due from each taxpayer required to file a declaration and/or make any return, including taxes withheld, and to show the dates and amounts of payments thereof.
(c) Said Director is hereby charged with the enforcement of the provisions of this chapter and to enforce the rules and regulations of Council of the City of Clyde, Ohio relating to any matter 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 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 Director may determine the amount of tax appearing to be due the City of Clyde 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. Such determination may be modified or amended based upon information or data subsequently secured by or made available to the Income Tax Administrator. If the taxpayer fails to respond to the assessment within thirty calendar days, the tax, penalties, and interest assessed shall become due and payable and collectible as are other unpaid taxes. This does not apply to routine audit adjustments.
(e) The Income Tax Administrator shall have the power to abate, in whole or in part, any interest or penalty, or both, imposed by this chapter.
(f) The Income Tax Administrator or his or her duly authorized agent or employee 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 Income Tax Administrator or his or her duly authorized agent or employee 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 proper returns are filed by the taxpayer for all amounts owed by him 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 181.10 and 181.13 shall apply.
(g) An Office of Taxation is hereby created within the Department of Finance of the City of Clyde. Such Office of Taxation shall have such deputies, clerks and other employees as may be from time to time determined by the City Manager and shall receive such salary as may be determined by the City Council. The Director shall recommend all appointments of personnel and purchase all equipment, supplies and material for the Office of Taxation subject to the approval of the City Manager and according to law. The Office of Taxation shall be charged with the administration and operation of this chapter, under the direction of the Director. The Director shall prescribe the form and method of accounts and reports for said department as well as the forms for taxpayers’ returns and declarations, and shall be charged with the internal examination and audit all such accounts and shall exhibit accurate records showing the amount received from each taxpayer and the date of said receipt. All of the above duties shall be performed in conjunction with the Department of Finance in accordance with the letter’s tax collection responsibilities as dictated by the Chart of the City of Clyde. The Director shall also make written report to Council annually of all monies collected hereunder during the preceding year.
(Ord. 2007-47. Passed 7-17-07.)