(a) Establishment; Composition. There is hereby created an Income Tax Bureau under the direction of the City Auditor, to be composed of a Tax Commissioner and such other personnel as Council may approve.
(b) Tax Commissioner; Powers and Duties.
(1) It shall be the duty of the Tax Commissioner to collect and receive the tax imposed by this chapter, in the manner prescribed herein, and to keep an accurate record thereof, and to report all money’s so received. The Tax Commissioner shall, daily, transmit all moneys collected during the preceding day to the City Auditor, in a manner and upon the forms prescribed by the City Auditor.
(2) It shall be the duty of the Tax Commissioner to enforce payment of all income taxes owing the City, to keep accurate records, for a minimum of six years, showing the amount due from each taxpayer required to file a declaration or make any return, including a return of taxes withheld, and to show the date and amounts of payments thereof.
(3) The Tax Commissioner 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 authorized or required by this chapter, relating to any matter or thing pertaining to the collection and payment of taxes and the administration and enforcement of the provisions of this chapter including provisions for reexamination and correction of returns.
(4) In any case where a taxpayer has failed to file a return which does not show the proper amount of tax due, the Tax Commissioner may determine the amount of tax appearing to be due the City from the taxpayer and may send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
(5) Subject to the consent of the Boar of Review or pursuant to regulation approved by the Board of Review, the Tax Commissioner shall have the power to compromise any liability imposed by this chapter.
(c) Investigation.
(1) The Tax Commissioner, or any of his authorized agents, is hereby authorized to examine the books, papers, records and Federal income tax returns of any employer, taxpayer or any person subject to, or whom the Tax Commissioner believes is subject to the provisions of this chapter for the purpose of verifying the accuracy of any return made, or, if no return was made, to ascertain the tax or withholdings due under this chapter. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish, upon written request of the Tax Commissioner, or his duly authorized agent or employee, the means, facilities, and opportunity for making such examinations and investigations as are hereby authorized.
(2) The Tax Commissioner is hereby authorized to order any person, presumed to have knowledge of the facts, to appear at the office of the Tax Commissioner and to examine such person, under oath, concerning any income which was or should have been returned for taxation, withheld, or any transaction tending to affect such income, and for this purpose may compel the production of papers, books, records and Federal income tax returns and the attendance of all person before him, whether as parties or witnesses, whenever he believes such persons have knowledge of such income or information pertinent to such inquiry.
(3) The refusal to produce books, papers, records and Federal income tax returns, or the refusal to submit to such examination by an employer or person subject or presumed to be subject, to the tax or by any officer, agent or employee of a person subject to the tax or required to withhold tax or the failure of any person to comply with the provisions of this section or with an order or subpoena of the Tax Commissioner authorized hereby shall be deemed a violation of this section.
(4) Every taxpayer shall retain all records necessary to compute his tax liability for a period of six years from the date his return is filed, or the taxes required to be withheld are paid.
(5) Any information gained as a result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential and no disclosure thereof shall be made except to municipal, county, State or Federal taxing agencies, or except for official purposes, or except in accordance with proper judicial order. Any person divulging such information in violation of this section shall be guilty of a misdemeanor of the third degree. Each disclosure shall constitute a separate offense. In addition to the above penalty, any employee of the City who violates the provisions of this section relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal.
(d) Bonding Requirement. The following officers and employees of the City shall be bonded as established by the Council, according to guidelines established by the State: the City Auditor; the Tax Commissioner of the Income Tax Bureau; and Clerks of the Income Tax Bureau.
(Ord. 87-01. Passed 11-19-01.)