(a) It shall be the duty of the Income Tax Director 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 moneys so received. It shall be the duty of the Income Tax Director to enforce payment of all taxes owed to the City; to accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration or make a return, including taxes withheld; and to show the dates and amounts of payments thereof.
(b) The Income Tax Director is charged with the enforcement of this chapter and is authorized to adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the collection of taxes and the administration and enforcement of this chapter, including provisions for the re-examination and the correction of returns. The Income Tax Director 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 Director that due to certain hardship conditions he is unable to pay the full amount of the tax due. The authorization shall not be granted until 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 191.11 and 191.12 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 Income Tax Director may determine the amount of tax appearing to be due the City from the taxpayer and shall send to the taxpayer a written statement showing the amount of tax so determined, together with interest and penalties, if any.
(d) Subject to the consent of the Board of Review or pursuant to a regulation approved by the Board, the Income Tax Director shall have the power to compromise any interest or penalty or both, imposed by Section 191.10.
(Ord. 62-04. Passed 11-22-04.)