Skip to code content (skip section selection)
(a) The Administrator of Taxation shall:
(1) Receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers; keep an accurate record thereof; and report all monies so received.
(2) Enforce payment of all taxes owed to the City; 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 show the dates and amounts of payments thereof.
(b) The Administrator is hereby charged with the enforcement of the provisions of this chapter, and is hereby empowered, subject to the approval of the Board of Review, to adopt, 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 this chapter, including provisions for the re-examination and correction of returns.
(c) The Administrator is hereby 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 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.
(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 Administrator 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.
(e) Subject to the consent of the Board of Review or pursuant to regulations approved by said Board, the Administrator shall have the power to compromise any interest or penalty, or both, imposed by Section 191.10.
(f) The City, having already entered into an agreement for the establishment of a Regional Council of Governments, pursuant to Ordinance 71-95, passed June 21, 1971, which Council has organized a municipal tax collection agency known as the Regional Income Tax Agency (RITA), the Board of Trustees of RITA is hereby authorized to administer and enforce the provisions of this chapter as the agent of the City in conjunction with the Administrator, and the duties and authority of the Administrator hereunder may be performed by the Board of Trustees of RITA through the Administrator of RITA, provided, however, that the Administrator of RITA shall have no authority to abate the penalties and interest provided for in Section 191.10(a) and (b).
(Ord. 69-54. Passed 5-26-69; Ord. 71-168. Passed 12-6-71.)