(a) (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; to keep an accurate record thereof; and to report all moneys so received.
(2) It shall be the duty of the Tax Commissioner to enforce payment of all taxes owing the City, to keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file declaration and/or make any return, including taxes withheld, and to show the dates and amounts of payments thereof.
(b) 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 relating to any matter or thing pertaining to the collection of taxes and the administration and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns.
(c) In any case where a taxpayer or employer has failed to file a return or has filed 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 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 as set forth by the Tax Commissioner and approved by the Board of Review.
(d) (1) The Commissioner is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments, when the taxpayer has proved to the Commissioner that, due to certain hardship conditions, he or she is unable to pay the full amount of the tax due. Such authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him or her under this chapter.
(e) The amount of bond for the position of Tax Commissioner is established under Section 149.08. The Director of Budget and Finance is hereby directed and authorized to make payment for the premium for such bond from the Incidental Account of the Income Tax Office, Account 20-A-5.
(f) The Tax Commissioner is authorized to enter into an agreement on behalf of the City with the Secretary of the Treasury for the purpose of withholding City income or employment taxes from the compensation of Federal employees whose regular place of Federal employment is within the territorial jurisdiction of the City.
(Ord. 1986-73. Passed 10-1-86.)