(a) The taxes imposed and levied pursuant to the provisions of this chapter shall be administered by such employees as may be from time to time determined by Council, and they shall receive such salary as may be determined by Council.
(b) The Finance Director shall prescribe the form and methods of accounts and reports to be rendered to his office. The Finance Director is hereby charged with the internal audit of all accounts and returns, including the correction of the returns.
(c) It shall be the duty of the Finance Director to enforce payment of all taxes owing this Municipality and to keep accurate records for a minimum of six (6) years showing the amount due from each taxpayer required to file a declaration and/or make any return, including taxes withheld, and showing the date and amount of payment thereof.
(d) The Finance Director shall demand and receive all taxes due the City and shall make a written report to Council each quarter of all moneys collected hereunder during the preceding quarter.
(e) The Finance 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 Finance 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 and the provisions of Sections 191.11 and 191.12 shall apply.
(f) 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 Finance Director may determine the amount of tax appearing to be due this Municipality 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 determination may be modified or amended based upon information or data subsequently secured by or made available to the Tax Commissioner. If the taxpayer fails to respond to the assessment within thirty (30) days, the tax, penalties, and interest assessed shall become due and payable and collectible as are other unpaid taxes, penalty, and interest.
(Ord. 09-10. Passed 4-6-09.)