(a) Collection and Maintenance Responsibility.
(1) There is hereby created an income tax bureau for the administration of the provisions of this chapter. Such bureau shall consist of a Tax Commissioner, Deputy Tax Commissioner and such clerical personnel as may be determined to be necessary for the administration of this chapter. All such personnel shall be appointed by the Service Director except that the Tax Commissioner shall be appointed by the Mayor with the consent of the Council.
(2) It shall be the duty of the Tax Commissioner to collect and receive the tax imposed by this chapter in the manner prescribed therein, and to keep an accurate record thereof, and to report all monies so received.
(3) It shall be the duty of the Tax Commissioner to enforce payment of all income taxes owing the municipality, to keep accurate records for a minimum of six (6) 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 date and amounts of payments thereof.
(b) Enforcement Authority. The Tax Commissioner 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 the Board of Review, to adopt and promulgate and to enforce rules and regulations authorized or required by this chapter, relating to any matter or thing pertaining to the collection and payment of taxes and the administration and enforcement of the provisions of this chapter, including provisions for the examination and correction of returns.
The Tax Commissioner, or any of his authorized agents, is 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. The authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him under this chapter. Failure to make any deferred payment when due shall cause the total amount unpaid, including penalty and interest, to become payable on demand, and the provisions of Sections 151.10, 151.11 and 151.99 shall apply.
(c) Determination of Taxes. 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 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) Compromise Authority. Subject to the consent of the Board of Review or pursuant to regulation approved by the Board of Review, the Tax Commissioner shall have the power to compromise any tax liability imposed by this chapter.
(Ord. 2005-2. Passed -3-29-02.)