(a) It shall be the duty of the Auditor:
(1) to collect and receive the tax imposed by this Chapter in the manner prescribed therein, to keep an accurate record thereof, and to report all monies so received, and
(2) to enforce payment of all income taxes owing the Municipality, to keep accurate records for a minimum of seven (7) 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 amounts of payments thereof.
(b) (1) The Auditor shall prescribe the form and method of accounts and reports to be rendered to his office and shall maintain accurate records showing the amount received from each taxpayer and the date of such receipt.
(2) The Auditor shall make a written report to Council each quarter of all moneys collected hereunder during the preceding quarter.
(3) It shall be the duty of the Auditor to demand and receive all taxes due the City.
(c) 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 Auditor may determine the amount of tax appearing to be due the Municipality from the taxpayer and may send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
(d) The Auditor shall have the power to compromise any liability imposed by this Tax Code.
(e) Upon the demonstration and documentation of good cause, the Auditor shall have the power to compromise penalty and interest liabilities imposed by this Chapter, consistent with this Chapter. (Ord. 2003-105. Passed 11-25-03.)