(a) It shall be the duty of the Clerk-Treasurer to receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers; to keep an accurate record thereof; and to report all moneys so received. All cashiers handling tax moneys shall be subject directly to the Clerk-Treasurer and shall give daily accountings to the Clerk-Treasurer.
(b) It shall be the duty of the Clerk-Treasurer to enforce payment of all taxes owing the Village and 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 showing the dates and amounts of payments thereof.
(c) The Clerk-Treasurer is hereby charged with the enforcement of this chapter and is hereby empowered, subject to the approval of the Board of Review, to adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the collection of Village income taxes and the administration and enforcement of this chapter, including provisions for the examination and correction of returns and payments.
(d) 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 a tax due, the Clerk-Treasurer may determine the amount of tax appearing to be due the Village 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.
(e) Subject to the consent of the Board of Review or pursuant to regulations approved by such Board, the Clerk-Treasurer shall have the power to compromise any interest or penalty, or both, imposed by this chapter.
(Ord. 654. Passed 12-5-78.)