(a) The Fiscal Officer shall be properly bonded and shall be charged with the administration and operation of this chapter, under the direction of the Mayor. The Fiscal Officer shall prescribe the form and method of accounts and reports for said department, as well as the forms for taxpayer's returns and declarations, and shall be charged with the internal examination and audit all such accounts, and shall exhibit accurate records showing the amount received from each taxpayer, and the date of said receipt. The Fiscal Officer shall also make written report to Council quarterly of all monies collected hereunder during the preceding quarter.
(b) It shall be the duty of the Fiscal Officer 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. The Fiscal Officer shall give weekly accountings of all monies received and deposited in the Village treasury.
(c) Said Fiscal Officer under direction of the Mayor and Council is hereby charged with the enforcement of the provisions of this chapter and to enforce the rules and regulations of Council of the Village of Edon, Ohio, relating to any manner or thing pertaining to the collection of Village Income Taxes and the administration and enforcement of the provisions 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 Fiscal Officer may determine the amount of tax appearing to be due the Village of Edon 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.
(e) Subject to the consent of the Board of Review or pursuant to regulations approved by the Council of the Village, the Fiscal Officer shall have the power to compromise any interest or penalty, or both, imposed by this chapter.
(f) The Fiscal Officer under the direction of and with the approval of the Mayor and Village Council shall cause an audit to be made annually of the Department of Taxation by an approved certified public accounting firm and shall cause to be mailed to all taxpayers or published in a newspaper of general circulation in the Village an annual report of the Department of Taxation which shall contain a certified statement of all monies received and disbursed. Said report shall contain a reporting of all receipts, expenses of the Department of Taxation, amount deposited and credited to the Village of Edon General Operational Fund, amount deposited and credited to the Village of Edon Capital Improvement Fund.
(Ord. 3-75. Passed 11-11-75.)