§ 36.07 DUTIES OF THE TAX ADMINISTRATOR.

   (A)   It shall be the duty of the Tax Administrator to receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers and to keep an accurate record thereof.

   (B)   All moneys collected by the Income Tax Administrator shall be deposited into an account to be established by the Treasurer of the city, and a copy of the deposit slip shall be forwarded to the Treasurer daily.

   (C)   It shall be the duty of the Tax Administrator to enforce payment of all taxes owing the city, to keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration and/or make any return, including taxes withheld, and to show the dates and amounts of payment thereof.

   (D)   (1)   The Tax Administrator is hereby charged with the enforcement of the provisions of this chapter, and is hereby 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 re-examination and correction of returns and payments.

      (2)   The Tax Administrator 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 Administrator that due to certain hardship conditions he or she 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 or her under the chapter.

      (3)   Failure to make any deferred payment when due shall cause the total unpaid amount, including penalty and interest, to become payable on demand, and the provisions of §§ 36.11 and 36.12 shall apply.

   (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 Administrator may determine the amount of tax appearing to be due the city from the taxpayer, and shall send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.

   (F)   The Tax Administrator shall have the power to compromise any interest or penalty, or both, imposed by § 880.10.

(Prior Code, § 880A.07) (Ord. 92-11, passed 7-1-1991)