880.08 DUTIES OF THE ADMINISTRATOR.
   (a)   (1)   It shall be the duty of the Administrator to collect and receive the tax imposed by this chapter in the manner prescribed herein from the taxpayer, to keep an accurate record thereof and to report all moneys so received.
      (2)   It shall be the duty of the Administrator to enforce payment of all income taxes owing the Village, to keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration and/or more any return, including a return of taxes withheld, and to show the dates and amounts of payments thereof.
   (b)   The Administrator is hereby charged with the enforcement of the provisions of this chapter, including the interpretation and enforcement of the rules and regulations set forth in sections 880.01 through 880.17 and 880.99, and is hereby authorized, subject to the approval of the Board of Review, to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the administration and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns.
   The Administrator is hereby 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 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 proper returns are filed by the taxpayer for all amounts owned 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 880.11 and 880.12 shall apply.
   (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 Administrator may determine the amount of tax appearing to be due the Village 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 regulation approved by such Board, the Administrator shall have the power to compromise any interest or penalty, or both, imposed by Section 880.10.
   (e)   Upon the demonstration and documentation of good cause, the Administrator shall have the power to compromise penalty and interest liabilities imposed by the chapter, consistent with this chapter and the rules and regulations. In no case shall the Administrator possess the authority to abate or compromise a tax liability.
(Ord. 813. Passed 11-13-72; Ord. 1451. Passed 12-27-01; Ord. 1509. Passed 11-22-04.)