(a) The Director of Finance shall receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers, keep an accurate record thereof and report all moneys so received. All cashiers handling tax moneys shall be subject directly to the Director of Finance and shall give daily accountings to the Director.
(b) The Director shall enforce the payment of all taxes owed to the City and 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 showing the dates and amounts of payments thereof.
(c) The Director is hereby charged with the enforcement of this chapter and shall enforce the rules and regulations of Council relating to any matter or thing pertaining to the collection of City income taxes and the administration and enforcement of this chapter, including provisions for the examination and correction of returns and payments.
(d) 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 Director may determine the amount of tax appearing to be due to the City from the taxpayer and shall send to such taxpayer a written statement showing the amount of tax so determined, together with the interest and penalties thereon, if any.
(e) Subject to the consent of the Board of Review, or pursuant to regulations approved by Council, the Director shall have the power to compromise any interest or penalty, or both, imposed by this chapter.
(f) A Department of Taxation is hereby established within the office of the Director of Finance. Such Department shall have such deputies, clerks and other employees as may be, from time to time, determined by Council, and shall receive such compensation as may be determined by Council. The Director shall recommend all appointments of personnel and shall purchase all equipment, supplies and material for the Department, subject to the approval of Council. The Department shall be charged with the administration and operation of this chapter, under the direction of the Director. The Director shall prescribe the form and method of accounts and reports for the Department, as well as the forms for taxpayers' returns and declarations, shall be charged with the internal examination and audit of all such accounts and shall exhibit accurate records showing the amount received from each taxpayer and the date of receipt. The Director shall also make an annual written report to Council of all moneys collected under this chapter during the preceding year.
(Ord. 39-92. Passed 12-21-92.)