(a) It shall be the duty of the Fiscal Officer 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 monies so received. All cashiers handling tax monies shall be subject directly to the Fiscal Officer and shall give daily accountings to the Fiscal Officer.
(b) It shall be the duty of the Fiscal Officer to enforce payment of all taxes owing the Village, to keep accurate records for a minimum of six (6) 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) Said Fiscal Officer is hereby charged with the enforcement of the provisions of this chapter and to enforce the rules and regulations of the Village Council relating to any matter or thing pertaining to the collection of Village income taxes and the administration and enforcement of the provisions of this chapter, including provisions for the examination and correction of returns and payments. Taxpayers are hereby required to comply with said rules and regulations.
(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 Fiscal Officer may determine the amount of tax appearing to be due the Village 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. Such assessment shall be collected in accordance with the rules and regulations.
(e) Subject to the consent of the Board of Review or pursuant to regulations approved by the Village Council, the Fiscal Officer shall have the power to compromise any interest or penalty, or both, imposed by this chapter.
(f) A Department of Taxation is hereby created within the office of the Fiscal Officer of the Village. Such Department of Taxation shall have such deputies, clerks and other employees as may be from time to time determined by the Village Council, and shall receive such salary as may be determined by Village Council. The Fiscal Officer shall recommend all appointments of personnel and purchase all equipment, supplies and material for the Department of Taxation subject to the approval of Council. The Department of Taxation shall be charged with the administration and operation of this chapter, under the direction of the Fiscal Officer. The Fiscal Officer shall prescribe the form and method of accounts and reports for said department, as well as the forms for taxpayer's returns and declarations, and shall be charged with the internal examination and audit all such accounts, and shall exhibit accurate records showing the amount received from each taxpayer, and the date of said receipt. The Fiscal Officer shall also make written report to Council annually of all monies collected hereunder during the preceding year.
(g) If authorized by the Fiscal Officer, any and all functions of the Fiscal Officer specified in this section may be conducted by the agent or employee designated by the Fiscal Officer to perform the responsibilities of Tax Administrator.
(Ord. 2002-18. Passed 11-4-02; Ord. 2004-35. Passed 12-20-04.)