The powers and duties of the Tax Commissioner are as follows;
(a) The Tax Commissioner shall receive the tax levied by chapter from the taxpayers in the manner prescribed herein, keep an accurate records thereof and report all moneys so received.
(b) The Tax Commissioner shall enforce payment of all taxes owing to the City and keep accurate records for a minimum of six (6) years showing the amount due from each taxpayer required to file a declaration or make any return, or both, including taxes withheld, and showing the dates and amounts of payments thereof.
(c) The Tax Commissioner shall enforce this chapter and, subject to the approval of the Board of Review may adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the collection of taxes levied under this chapter, including the re-examination correction of returns. Taxpayers are hereby required to comply with the requirements of this chapter and the rules and regulations.
(d) The Tax Commissioner may arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments when the taxpayer has proved to the Tax Commissioner that, due to certain hardship conditions, he or she 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 owed by him or her 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 Sections 181.21 and 181.39 shall apply.
(e) If a taxpayer has failed to file a return or has filed a return which does not show the proper amount of tax due, the Tax 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. Such determination may be modified or amended based upon information or data subsequently secured by or made available to the Tax Commissioner. If the taxpayer fails to respond to the assessment within 30 days, the tax, penalties, and interest assessed shall become due and payable and collectible as are other unpaid taxes.
(f) The Tax Commissioner shall have the power to compromise any liability imposed by this chapter.
(g) The Tax Commissioner or any authorized employee may examine the books, papers, records and Federal and State Income Tax Returns of any employer, taxpayer or person subject to, or whom the Tax Commissioner believes is subject to, this chapter, or 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 such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish, within ten (10) calendar days following a written request by the Tax Commissioner or his or her duly authorized agent or employee, the means, facilities and opportunity for making the examinations and investigations authorized in this subsection.
(h) The Tax Commissioner is hereby authorized to order any person presumed to have knowledge of the facts to appear at the office of the Tax Commissioner and to examine such person, under oath, concerning any income which was or should have been returned for taxation, or concerning any transaction tending to affect such income. For this purpose, the Tax Commissioner may compel the production of books, papers, records and Federal and State Income Tax Returns and the attendance of all persons before him or her, whether as parties or witnesses, whenever he or she believes such persons have knowledge of such income or information pertinent to such inquiry.
(Ord. 7087. Passed 11-10-09.)
(Ord. 7087. Passed 11-10-09.)