191.08 DUTIES OF THE TAX COMMISSIONER.

   (a)   It shall be the duty of the Commissioner of Taxation 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.

   (b)   It shall be the duty of the Commissioner of Taxation to enforce payment of all taxes owing the City, to keep accurate records for a minimum of seven (7) 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 payments thereof.

   (c)   The Commissioner of Taxation is hereby charged with the enforcement of the provisions of this chapter, and is hereby empowered, subject to the approval of the Board of Review, to adopt and promulgate and to 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.

   (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 tax due, the Commissioner of Taxation 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.

   (e)   Subject to the consent of a majority of the Board of Tax Review, the Commissioner of Taxation shall have the power to compromise any tax liability imposed by this Tax Code.

   (f)   Upon the demonstration and documentation of good cause, the Commissioner of Taxation shall have the power to compromise penalty and interest liabilities imposed by this Chapter, consistent with this Chapter, subsequent Board of Review cases or subsequent Rules and Regulations.

   (g)   The Commissioner of Taxation shall have the authority, when requested by the taxpayer and for good cause shown, to extend the time of making and filing any return whenever he deems it necessary to do so, but not to exceed a period of six (6) months, or one month beyond any extension requested of or granted by the Internal Revenue Service for the filing of the Federal Income Tax Return

   (h)   When an application for deferred payment of tax due is filed by a taxpayer, the Commissioner of Taxation may authorize partial payments of unpaid taxes when, in his judgment, the taxpayer is unable, due to hardship conditions, to pay the full amount of the tax when due, and when, in his judgment, such deferred payments are the best means of accomplishing the intent of this chapter.

(Ord. 2015-11-101. Passed 11-18-15.)