(a) The Director of Taxation shall collect and receive the tax imposed by this Chapter in the manner prescribed herein from the taxpayers, and shall keep an accurate record for a minimum of six (6) years showing the amount received by him from each taxpayer required to file a declaration or make a return and the date of such receipt. Unneeded records shall be disposed of in accordance with Ohio Revised Code 149.39.
(b) The Director of Taxation is hereby charged with the enforcement of the provisions of this Chapter, including the interpretation and enforcement of the Rules and Regulations, and is hereby empowered, subject to the approval of the Board of Review, to adopt, promulgate and enforce rules and regulations relating to the administration and enforcement of the provisions hereof, including provisions for the re-examination and correction of returns and payments.
(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 Director of Taxation shall fix the amount of tax actually due the City from the taxpayer and shall send to such taxpayer by certified mail a written statement showing the amount of tax so fixed, together with the interest and penalties thereon, if any.