(a) The Director of Finance shall collect and receive the tax imposed by this chapter in the manner prescribed herein and he shall also keep an accurate record showing the payment received by him from each taxpayer and the date of the payment. It shall be the duty of the Director of Finance to enforce payment of all taxes owed the City, to keep accurate records for a minimum of six 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.
(b) The Director or his or her delegate is hereby charged with the administration and enforcement of the provisions of this chapter and they are hereby empowered to adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this chapter, including provisions for the reexamination and correction of returns and payments. Taxpayers are hereby required to comply with the requirements of this chapter and the rules and regulations.
(c) In any case where a taxpayer has failed to file a return to pay the tax due on a return or has filed a return which does not show the proper amount of tax due, the Director or his delegate may determine the amount of tax appearing to be due the City from the taxpayer based on any information in his possession and send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any. Such determination may be modified or amended based upon information or data subsequently secured by or made available to the Director of Finance. If the taxpayer fails to respond to the assessment within thirty (30) days, the tax, penalties, and interest assessed shall become due and payable and collectible as are other unpaid taxes.
(Ord. C7-71. Passed 3-1-71. Ord. C27-05. Passed 4-4-05.)