(a) (1) There is hereby created a Department to be known as the Income Tax Division. Such Division shall be administered by a person appointed by the Municipal Manager who shall be titled "Tax Commissioner".
(2) This section authorizes the Tax Commissioner, under the advice and consent of the Municipal Manager, to promulgate Rules and Regulations.
(3) It is 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.
(4) 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) 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 as prescribed by the Tax Commissioner, and is hereby empowered to enforce the Ordinance and the 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 re-examination and correction of returns.
(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 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) 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.
(e) It shall be the duty of the Tax Commissioner to monitor the application of this chapter, and to report to both the Board of Review and Council any recommendations for additions, deletions, or adjustments.
(f) The Tax Commissioner is hereby authorized, subject to the approval by the Municipal Manager, to employ an Assistant and other such administrative and clerical help as are needed for the Income Tax Bureau, and to establish wages as set by Council.
(Ord. 2006-34-F. Passed 10-17-06.)