(a) (1) It shall be the duty of the Tax Administrator to collect and receive the tax imposed by this chapter in the manner prescribed herein; to keep an accurate record thereof; and to report daily all monies so received.
(2) It shall be the duty of the Tax Administrator to enforce payment of all taxes owing the Municipality; to keep accurate records for a minimum of five (5) 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.
(b) The Tax Administrator is hereby charged with the enforcement of the provisions of this chapter, including the interpretation and enforcement of the Rules and Regulations and is hereby empowered, subject to the approval of Council by motion, to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and administration and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns.
(c) 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 Tax Administrator may determine the amount of tax appearing to be due the Municipality from the taxpayer, together with interest and penalties thereon, if any, in the following manner:
(1) General Provisions.
A. If the Tax Administrator determines that any taxpayer subject to the provisions of this chapter has a tax liability for which he has filed no return or has filed an incorrect return and has failed to pay the full amount of tax due, the Tax Administrator shall issue a proposed assessment showing the amount of tax due, together with any penalty and interest that may have accrued thereon.
1. Such proposed assessment shall be served upon the taxpayer in person or by mailing to his last known address. Proof of mailing furnished by the U.S. Post Office shall be presumptive proof of receipt thereof by the addressee. Failure to secure mailed notice from the U.S. Post Office will constitute delivery and reception of same.
2. A taxpayer may, within fifteen days after the date the proposed assessment was served or mailed, file a written protest with the Tax Administrator. Within fifteen days after receipt of the protest, the Tax Administrator shall give the protestant an opportunity to be heard; provided further that the Tax Administrator may extend the date of hearing for good cause shown. After the hearing, the Tax Administrator shall withdraw the assessment or he shall adjust or reaffirm the assessment and it shall then become final. If no protest is filed as herein provided, such proposed assessment shall become final fifteen days after being served.
B. After a proposed assessment becomes final, notice of such final assessment shall be issued and shall be served in the same manner as a proposed assessment.
1. A taxpayer shall have fifteen days after the date the final assessment was served or mailed within which to file a written notice of appeal with the Board of Tax Appeals. Such written notice of appeal shall be filed in a sealed envelope plainly marked “Appeal to Board of Tax Appeals” and mailed or delivered to the Tax Administrator who shall, within five days after receipt thereof, deliver such appeal to the Chairman of the Board of Tax Appeals or, if the Chairman is not available, to the Vice Chairman.
2. The Board of Tax Appeals, upon receipt of a notice of appeal, shall within fifteen days notify the Tax Administrator thereof who shall forward within fifteen days to the Board a certified transcript of all actions taken by him with respect to such final assessment. Such transcript shall be open to inspection by the appellant and his counsel.
3. Any taxpayer against whom a final assessment has been issued and who has filed a notice of appeal shall be granted a hearing by the Board of Tax Appeals. At such hearing, the appellant and the Tax Administrator shall be given opportunity to present evidence relating to such final assessment. After the conclusion of such hearing, the Board of Tax Appeals shall affirm, reverse or modify such final assessment and shall furnish a copy of its decision in respect thereof to the appellant and the Tax Administrator. The appellant’s copy of such decision shall be served upon him in the same manner as herein provided for the serving of assessments.
C. When any taxpayer subject to the provisions of this chapter has filed a return indicating the amount of tax due and has failed to pay such tax to the Tax Administrator as required by this chapter, the Tax Administrator need not issue an assessment but may proceed under the provisions of Sections 163.11 and 163.12.
(2) Provisions affecting employers.
A. If the Tax Administrator determines that an employer subject to the provisions of this chapter has failed to file a return for tax withheld and has failed to pay to the Tax Administrator the full amount of such taxes, the Tax Administrator shall issue a proposed assessment showing the amount of tax due, together with any penalties and interest that may have accrued thereon, and the provisions of subsections (c)(1)A. and B. hereof shall then apply.
B. If the Tax Administrator determines that an employer subject to the provisions of this chapter has failed to withhold tax, the Tax Administrator shall issue a proposed assessment showing the tax due, together with any penalties and interest that may have accrued thereon, and the provisions of subsections (c)(1)A. and B. hereof shall then apply.
C. When an employer subject to the provisions of this chapter has filed a return indicating the amount of tax withheld and has failed to pay such tax to the Tax Administrator as required by this chapter, the Tax Administrator may proceed under the provisions of Sections 163.11 and 163.12 and need not issue an assessment as provided in subsections (c)(2)A. and B. hereof.
(d) (1) Any taxpayer or employer who has not filed a notice of appeal to the Board of Tax Appeals from a final assessment issued against him shall pay the amount thereof within fifteen days after service of such final assessment.
(2) Any taxpayer or employer who has filed a notice of appeal to the Board of Tax Appeals from a final assessment issued against him shall pay the amount determined to be due by the Board of Tax Appeals within fifteen days after service of his copy of the decision of the Board.
(e) When an application for deferred payment of tax due is filed by a taxpayer, the Tax Administrator may authorize partial payments of unpaid taxes when, in his judgment, the taxpayer is unable, due to hardship conditions, to pay the full amount of the tax when due, and when, in his judgment, such deferred payments are the best means of accomplishing the intent of this chapter. Provided, however, that the Tax Administrator shall not authorize an extension of time for the payment of such taxes due for more than six (6) months beyond the date of the filing of the application.
(Ord. 21-04. Passed 5-3-04.)