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The Tax Administrator shall receive from the taxpayers the tax imposed by Chapter 191 and any other taxes levied by the City in the manner prescribed therein. He shall keep an accurate record thereof and report all moneys so received. He shall have the duty to enforce payment of all taxes owing the City, to keep accurate records for a minimum of six 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 payment thereof.
The Tax Administrator is charged with the enforcement of the provisions of Chapter 191 and is hereby authorized, subject to the approval of the Board of Review, to adopt and promulgate and enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the administration and enforcement of the provisions of Chapter 191, including provisions for the re-examination and correction of returns. He is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments when the taxpayer has proved to the Administrator that, due to certain hardship conditions, he 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 under Chapter 191.
The Tax Administrator may determine the amount of tax appearing to be due the City from a taxpayer 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 and shall send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
Subject to the consent of the Board of Review or pursuant to regulation approved by such Board, the Tax Administrator shall have the power to compromise any interest or penalty, or both, imposed by Chapter 191.
The Tax Administrator, or any authorized employee, is hereby authorized to examine the books, papers, records and Federal income tax returns of any employer or of any taxpayer or person subject to, or whom the Administrator believes is subject to, the provisions of Chapter 191, for the purpose of verifying the accuracy of any return made or, if no return was made, to ascertain the tax due under Chapter 191. Every such employer, supposed employer, taxpayer or supposed taxpayer is directed and required to furnish, upon written request by the Tax Administrator or his duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
The Tax Administrator shalt order any person presumed to have knowledge of the facts to appear before him and may examine such person under oath concerning any income which was or should have been returned for taxation or any transaction tending to affect such income, and for this purpose may compel the production of books, papers, records and Federal income tax returns and the attendance of all persons before him, whether as parties or witnesses, whenever he believes such persons have knowledge of such income or information pertinent to such inquiry.