193.08 ADMINISTRATION.
(a) The City Treasurer shall receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers; shall keep an accurate record thereof; and shall report all moneys so received. All cashiers handling tax moneys shall be subject directly to the City Treasurer, and shall give daily accountings to the City Treasurer.
(b) There is created the position of Income Tax Administrator who is designated to administer and enforce the provisions of this chapter. The position of Income Tax Administrator shall be appointed by the Mayor subject to confirmation by a majority of the members elected to Council. The office of Income Tax Administrator shall be under the Mayor's office, and shall report directly to the Mayor and the City Income Tax Board as provided in this chapter. The Income Tax Administrator shall enforce payment of all taxes owing the City, shall keep accurate records for a minimum of six years showing the amount due from each taxpayer required to file a declaration or make any return, including taxes withheld, and shall show the dates and amounts of payments thereof. Removal of the Income Tax Administrator shall be by an affirmative vote of a majority of the members elected to Council, and only on receiving a recommendation for removal by the Mayor.
(c) The Tax Administrator shall attend all meetings of the City Income Tax Board when requested by any member of the Board, and further shall provide any information requested by the Board that may be deemed necessary by the Board in order to make an accurate appraisal of the operations of the Tax Department to the City Income Tax Board. Information provided to the Board shall be subject to the provisions of Section 193.09(e).
(d) There is established the City Income Tax Board comprised of the Mayor as chairman, the City Treasurer, City Auditor, City Director of Law and the chairman of the Finance Committee of Council. The Board's functions and duties shall be to make a quarterly review for the performance of the City Income Tax Department to Council including, but not limited to, collections, estimates, delinquencies, legal actions in process and contemplated, and budget. The Board shall also make an annual review of the income tax ordinance and rules and regulations, and make recommendations as to needed changes. The Board shall also perform other duties as delineated in this chapter.
(e) The Tax Administrator is charged with the enforcement of the provisions of this chapter, and is empowered 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 reexamination and correction of returns. No rule or regulation as adopted or promulgated by the Tax Administrator shall become effective until the rule or regulation has been approved by the City Income Tax Board and Council. After approval of rules and regulations by the City Income Tax Board, it shall submit the same in writing to the Clerk of Council, and no such rule or regulation shall become effective until approved by Council, or until sixty days after the rule or regulation has been submitted to the Clerk of Council, and during the sixty-day period, Council has not disapproved the rule or regulation.
(f) 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 Tax Administrator may determine the amount of tax appearing to be due the City from the taxpayer, and shall send to the taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
(g) Subject to the consent of the City Income Tax Board, or pursuant to the rules and regulations, the Tax Administrator shall have the power to compromise any interest or penalty, or both, imposed by this chapter.
(h) A Department of Taxation is created with the office of the Tax Administrator of the City. The Department of Taxation shall have deputies, clerks and other employees as may be from time to time determined by Council. The Tax Administrator shall make all appointments of personnel, and purchase all equipment, supplies and materials for the Department of Taxation. The Department of Taxation shall be charged with the administration and operation of this chapter, under the direction of the Tax Administrator. The Tax Administrator shall prescribe the form and method of accounts and reports for the Department, as well as the forms for taxpayer's returns and declarations, and shall be charged with the internal examination and audit of all such accounts, and shall exhibit accurate records showing the amount received from each taxpayer, and the date of receipt. The Tax Administrator shall also make written report to Council quarterly of all moneys collected hereunder during the preceding quarter.
(1979 Code 98.09; Ord. 1998-127. Passed 12-1-98.)