It shall be the duty of the Administrator to prescribe the form and method of keeping the accounts and reports to be rendered to his office and to maintain accurate records showing the amount received from each taxpayer and the date of such receipt. The Administrator is hereby charged with the internal audit of all accounts and returns including the re-examination and correction of the returns. The Administrator shall further fix the amount of tax due from a taxpayer who fails to file a return or who has filed a return which does not show the proper amount of tax due after he has established the same from an audit or examination of the taxpayer’s income and shall send to the taxpayer by certified mail a written statement showing the amount of the tax so fixed together with the interest and penalties thereon, if any. The tax shall be administered by the Administrator who shall be the administrative head of the Income Tax Division and shall further be administered by such officers, deputy clerks, cashiers, investigators, collectors, and other employees as may from time to time be determined by Council, and they shall receive such salary as may be determined by Council.
(Ord. 1445-97. Passed 11-19-97.)