In cases where the Tax Administrator determines, in his sole discretion, that calculation of the amount of income tax due or required to be withheld using the methods prescribed in this chapter would be unduly burdensome to the taxpayer, transient contractor or transient taxpayer, or cannot be determined with certainty, the Tax Administrator is hereby authorized to employ any other reasonable means of measuring the amount of tax due or required to be withheld which in his determination protects the interests of the Municipality and is further authorized to enter into a compromise agreement with the taxpayer, transient contractor or transient taxpayer, such that the final determination of tax due or required to be withheld is consistent with the intent of this chapter and the intent of the Municipality to treat all taxpayers, transient contractors and transient taxpayers in an equitable manner.
(Ord. 21-04. Passed 5-3-04.)