(a) (1) It shall be the duty of the Director of Taxation to collect and receive the tax imposed by this chapter, in the manner prescribed by this chapter, from the taxpayers. It shall also be his or her duty to keep an accurate record for a minimum of six (6) years showing the amount received by him or her from each taxpayer required to file a declaration and/or make a return and the date of such receipt. Records need not be kept longer than six (6) years unless an account is not paid in full, or unless an investigation is pending on an account.
(2) The Director shall make a written report to the City Administration, City Auditor, and City Council each quarter of all moneys collected hereunder during the preceding quarter, shall report on the status of delinquencies, and shall provide other requested information, if any, that is not confidential.
(b) The Director 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 and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns and payments. Taxpayers are required to comply with the requirements of this ordinance and any rules and regulations.
(c) The Director 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 Director 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. Failure to make any deferred payment when due shall cause the total unpaid amount, including penalty and interest, to become payable on demand.
(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 Director 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 (i.e., assessment) showing the amount of tax so fixed, together with interest and penalties thereon, if any. Such determination of the Director may be modified or amended based upon information or data subsequently secured by or made available to the Director. If the taxpayer fails to respond to the assessment notice within 30 days, the tax, penalties, and interest assessed shall become due and payable and collectible as are other unpaid taxes, penalty, and interest.
(e) The Director shall have the power to compromise any interest or penalty, or both. In those cases where interest and/or penalty have been abated in whole or in part, a report of those actions shall be presented by the Director to the Board of review at the subsequent meeting of the parties.
(f) The Director of Taxation shall deposit, with the properly designated depository, payments received within one business day of receipt of said payments if the total of the payments exceeds one thousand dollars ($1,000); if the total does not exceed one thousand dollars ($1,000) the payments shall be deposited within three business days of receipt of said payments. All unopened correspondence containing said payments shall be kept in a locked compartment until opened.
(Ord. 184-08. Passed 11-20-08.)