(a) (1) The Commissioner shall receive the tax imposed by this chapter in the manner prescribed herein from the taxpayer, keep an accurate record thereof; and report all moneys so received.
(2) The Commissioner shall enforce payment of all taxes owed the City, 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 show the dates and amounts of payment thereof.
(b) The Commissioner 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 administration and enforcement of the provisions of this chapter, including provisions for re-examination and correction of returns.
(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 Commissioner may determine the amount of tax appearing to be due the City 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 regulations approved by the Board, the Commissioner shall have the power to compromise any interest or penalty, or both, imposed by Section 181.10. (Ord. 61-45. Passed 12-28-61.)