(A) There is created an Income Tax Bureau for the administration of the provisions of this subchapter. The Bureau shall consist of a Tax Administrator, Deputy Tax Administrator, and any clerical and secretarial personnel as determined to be necessary for the administration of this subchapter. All personnel shall be appointed by the Mayor, with the consent of the City Council. It shall be the duty of the Tax Administrator to collect and receive the tax imposed by this subchapter in the manner prescribed herein, to keep an accurate record of the taxes collected, and to report all monies so received. It shall be the duty of the Tax Administrator to enforce payment of all income taxes owing the municipality, to keep accurate records for a minimum of five 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 dates and amounts of payments thereof.
(B) The Tax Administrator is charged with the enforcement of the provisions of this subchapter, and is 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 subchapter relating to any matter or thing pertaining to the collection and payment of taxes and the administration and enforcement of the provisions of this subchapter, including provisions for the re-examination and correction of returns.
(C) 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 Tax Administrator may determine the amount of tax appearing to be due the municipality from the taxpayer and may send to the taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
(D) Subject to the consent of the Board of Review or pursuant to regulation approved by the Board of Review, the Tax Administrator shall have the power to compromise any liability imposed by this subchapter.
(1982 Code, § 35.16) (Ord. 1971-12, passed 8-23-1971; Ord. 1971-22, passed 11-30-1971; Ord. 2003-5, passed 1-6-2003; Ord. 2005-12, passed 9-12-2005; Ord. 2023-41, passed 11-16-2023)