(A) The City Manager shall, with the concurrence of the City Council, appoint the Tax Commissioner.
(B) The Tax Commissioner shall be authorized to adopt such forms as are necessary to implement this chapter. Such forms shall be designed to be as uniform and consistent as is reasonable with forms used by other cities in Southwest Ohio to aid taxpayers in complying with this chapter. Furthermore, the City Manager shall approve all forms to ensure that only such information as is necessary for the proper administration and collection of the tax is requested.
(C) (1) It shall be the duty of the Tax Commissioner to collect and receive the tax imposed by this chapter in the manner prescribed herein, to keep an accurate record thereof, and to report all moneys so received.
(2) It shall be the duty of Tax Commissioner to enforce payment of all income taxes owing the municipality, to keep accurate records for a minimum period of six years showing the amount due from each taxpayer required to file a declaration or make any' return, including a return of taxes withheld and to show the dates and amount of payments thereof.
(D) The Tax Commissioner is hereby charged with the enforcement of the provisions of this chapter, and has the authority to correct or adjust any return submitted, when a correction or adjustment is necessary to accomplish the intent of the chapter, and is hereby empowered to enforce rules and regulations adopted by resolution of the City Council.
(1) The Tax Commissioner 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 Tax Commissioner 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 this chapter.
(2) In the absence of proof of hardship, all taxes, penalty and interest thereon accrued, shall be due within ten working days.
(3) Failure to make any deferred payment when due shall cause the total unpaid amount, including penalty and interest, to become payable on demand.
(E) 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 Commissioner may determine the amount of tax appearing to be due the municipality and may send to the taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any. Such determination of tax may be adjusted upon submission by the taxpayer of actual records from which his tax may be computed, providing the submission of such actual records occur within 30 days of the Commissioner's assessment.
(F) Upon the demonstration and documentation of good cause, the Tax Commissioner shall have the power to compromise penalty and interest liabilities imposed by this chapter, consistent with this chapter and the rules and regulations. In no case shall the Tax Commissioner possess the authority to abate or compromise a tax liability.
(G) The Tax Commissioner is hereby authorized to provide by regulation that the return of an employer or employers, showing the amount of tax deducted by the employer from the salaries, wages, commissions, or other compensation of a non-resident employee, and paid by him to the Tax Commissioner, shall be accepted as the return required of the employee whose sole income subject to tax under this chapter is such salary, wages, commissions, or other compensation.
(Ord. 16-1974, passed 3-4-74; Am. Ord. 28-1974, passed 2-2-98; Am. Ord. 01-1998, passed 2-2-98; Am. Ord. 01-2007, passed 1-16-07)