(A) Administrator.
(1) (a) It shall be the duty of the 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.
(b) It shall be the duty of the Administrator to enforce payment of all 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 make any return, including taxes withheld and to show the dates and amounts of payments thereof.
(c) The taxes imposed and levied pursuant to the provisions of this chapter shall be administered by an Administrator, appointed by the Village Council and the other employees as may be from time to time determined by the Council of the village and they shall receive the salary as may be determined by the Village Council.
(2) The Administrator is hereby charged with the enforcement of the provisions of this chapter and is hereby empowered, 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.
(a) The Administrator is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments, when the taxpayer has proven to the Administrator that, due to certain hardship conditions, he or she 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 or her under the chapter.
(3) 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 the taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
(4) Subject to the consent of the Board of Review or pursuant to regulation approved by the Board, the Administrator shall have the power to compromise any interest or penalty or both, imposed by § 38.07.
(B) Assistant Income Tax Administrator.
(1) The position of Assistant Income Tax Administrator is hereby created.
(2) The rate of pay shall be as set by ordinance of the Council.
(3) The duties of the Assistant Income Tax Administrator are to advise and assist the Income Tax Administrator in carrying out the duties and functions provided for in this chapter.
(4) The Assistant Income Tax Administrator shall have all the powers and be subject to all the limitations imposed upon the Income Tax Administrator in this chapter.
(Prior Code, § 38.12) (Ord. 8-70, passed 10-12-1970; Ord. 6-93, passed 6-15-1993)