(a) It is the duty of the Administrator to collect and receive the tax imposed by this chapter; to keep an accurate record showing the amount of tax received from each Taxpayer and the date of said receipt. Within forty-five (45) days after the end of each quarter, the Administrator shall make a written report to the City of all money collected hereunder during that quarter. Such reports shall separately state the total amount collected from payroll deductions and the total amount collected from all other sources.
(b) The Administrator is hereby charged with the enforcement of the provisions of this chapter and is hereby empowered to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the administration, reexamination, and correction of returns and payments and to prescribe all forms necessary or useful in the administration of this chapter.
(c) The Administrator or an authorized agent is hereby authorized to examine the books, papers, and records of any Employer, Taxpayer or Person subject to City income tax or required to deduct and withhold City income tax for the purpose of verifying the accuracy of any return made, or if no return was made, to ascertain the tax due under this chapter. Every Employer, Taxpayer and Person is hereby directed and required to furnish the Administrator or an authorized agent, the means, facilities, and opportunity for making such examination and investigation as are hereby authorized.
(d) The Administrator or an authorized agent is hereby authorized to examine any Person or Employee, under oath, concerning any income that was or should have been returned for taxation and for this purpose may compel the production of books, papers, and records and/or witnesses whenever the Administrator believes such Persons have knowledge of such income.
(e) The refusal to submit to such examination by any Employer or Person subject, or presumed to be subject, to City income tax or required to deduct and withhold City income tax will be deemed a violation of the chapter for purposes of Section 191.10(g) and (h). Tax returns and all audit papers and information in connection therewith are confidential and will be carefully preserved by the Administrator or an authorized agent so that they will not be available for inspection by anyone other than the proper agents of the Administrator for official purposes.
(f) The Administrator shall comply with the provisions of Section 718.07 of the Revised Code in such manner as the Administrator shall choose as soon as practicable but in no event later than December 31, 2001.
(Ord. 154-00. Passed 1-8-01.)