(A) Collection; records.
(1) Collection of responsibility. It shall be the duty of the Tax Administrator to collect and receive the tax imposed by this subchapter in the manner prescribed therein, to keep an accurate record thereof, and to report all monies so received.
(2) Responsibility for maintenance of records. 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 six 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) Enforcement authority. The Tax Administrator is hereby charged with the enforcement of the provisions of this subchapter, and is hereby empowered, subject to the approval of the Board of Review, to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the administration and enforcement of the provisions of this subchapter, including provisions for the re-examination and correction of returns.
(C) Determination of taxes. 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 such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
(D) Compromise authority. Subject to the consent of a majority of the Board of Review/Adjudication, the Tax Administrator shall have the power to compromise any liability imposed by this Tax Code.
(E) Compromise authority for penalty and interest liabilities. Upon the demonstration and documentation of good cause, the Tax Administrator shall have the power to compromise penalty and interest liabilities imposed by this subchapter, consistent with this subchapter and the Rules and Regulations.
(1995 Code, § 39.27) (Ord. 73-11, passed 2-19-1973; Am. Ord. 2003-O-53, passed 12-22-2003)