1. The tax administrator is charged with the duties of administering this Part and collecting and receiving the taxes, interest, fines and penalties imposed by this Part. It shall be his duty to keep a record showing the amount received by him from each person paying the tax and the date of such receipt. The tax administrator may delegate his authority hereunder, with the approval and consent of Council to a deputy or deputies.
2. The tax administrator is hereby empowered, with the approval and consent of Council, to prescribe, adopt and promulgate rules and regulations relating to any matter pertaining to the administration and enforcement of this Part, including provisions for the examination and correction of returns, and payments alleged or found to be incorrect, or as to which any overpayment is claimed, or found to have occurred, and charged with enforcing the provisions of this Part and any rules and/or regulations promulgated pursuant hereto.
3. In the event the person to be assessed neglects or refuses to make a return, then in such case, the tax administrator or his duly appointed deputies shall assess said person or persons on such an amount of whole or gross volume of business as the said tax administrator or his deputies deem reasonable and appropriate. In all cases of assessment, the tax administrator or his duly appointed deputies shall give the parties assessed a notice in which shall be stated the amount of the business privilege tax assessed against him.
4. The tax administrator or his deputy is hereby authorized to compel the production of books, papers and records, and/or writings and documents of every nature and kind, of any person subject or supposed to be subject to the tax imposed by this Part, for his review, inspection or copying, and the attendance of all persons before him, whether as parties or witnesses, whom he believes to have knowledge of such books, papers, records, documents, writings and/or knowledge of the business transacted by any taxpayer within the Township of Hanover.
5. The tax administrator or his deputies are hereby authorized to examine, review, inspect or copy the books, papers, records and documents, the accuracy of any return made, or if no return was made, to ascertain the tax due. Every such taxpayer or supposed taxpayer is hereby directed and required to give the tax administrator or his deputies the means, facilities and opportunity for such examinations and investigations as are hereby authorized.
6. The tax administrator shall, with the consent and approval of Council establish rules and regulations and methods of allocation and evaluation so that only that part of such receipts received or credited during the tax year which are properly attributable and allocable to the doing of business in the Township of Hanover shall be taxed hereunder. The tax administrator may make such allocation with due regard to the nature of the business concerned on the basis of the division of the receipt according to the number of jurisdictions in which it may be taxed, the ratio of the value of the property or assets of the taxpayer wherever owned and situated, or to any other method or methods of calculation other than the foregoing, calculated to effect a fair and proper allocation.
(Ord. 131, 12-29-82)