181.09 POWERS AND DUTIES OF THE DIRECTOR OF FINANCE.
   (a)    It shall be the duty of the Director of Finance to collect and receive the tax imposed by this chapter in the manner prescribed by this chapter and it shall also be his duty to keep an accurate record showing the payment received by him from each taxpayer and the date of the payment.
   (b)    The Director of Finance shall have the power to appoint a delegate to assist in the administration of this chapter and such delegate shall be responsible to the Director of Finance.
   (c)    The Director of Finance and his delegate are hereby charged with the administration and enforcement of the provisions of this chapter and they are hereby empowered to adopt and promulgate and to 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 re- examination and correction of returns and payments.
   (d)    In any case where a taxpayer has failed to file a return or failed 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 of Finance 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 shall send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
(Ord. 2-73. Passed 3-26-73.)