(a) It shall be the duty of the Clerk to collect and receive the tax imposed by this chapter, in the manner prescribed herein, to keep an accurate record thereof and to report all moneys so received.
(b) It shall be the duty of the Clerk to enforce payment of all 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 Clerk is charged with the enforcement of the provisions of this chapter, and is empowered, subject to the approval of the Board of Review, to adopt, promulgate and enforce rules 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 reexamination and correction of returns.
(d) In any case where a taxpayer or employer has failed to file a return or has filed a return which does not show the proper amount of tax due, the Clerk may determine the amount of tax appearing to be due the Village 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 assessment shall be collected in accordance with the rules and regulations as set forth by the Clerk and approved by the Board of Review.
(e) When an application for deferred payment of tax due is filed by a taxpayer, partial payments of unpaid taxes may be authorized for a period not to exceed six months when, the taxpayer is unable, due to hardship conditions, to pay the full amount of the tax when due, and when such deferred payments are the best means of accomplishing the intent of this chapter. The Clerk may authorize an extension of time for not more than six months in addition to the initial six month extension for the payment of such taxes due upon written application of the taxpayer. Denial of such an extension by the Clerk may be appealed to the Board of Review as set forth in Section 181.16 of this chapter. Any additional extensions shall only be granted by the Board of Review.
(Ord. 88-27. Passed 12-20-88.)