(a) It shall be the duty of Tax Administrator to collect and receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers; to keep an accurate record thereof and report all monies so received. All cashiers handling tax monies shall be accountable to the Tax Administrator, and shall give a daily accounting to the Tax Administrator.
(Ord. 2002-73. Passed 12-7-02.)
(b) It shall be the duty of the Tax Administrator to enforce payment of all taxes owing the City, 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 taxes withheld, and to show the dates and amounts of payments thereof.
(c) The Tax Administrator shall enforce the provisions of this chapter and is hereby empowered to adopt, promulgate and to enforce rules and regulations relating to any manner or thing pertaining to the collection of City income taxes. Such rules and regulations are subject to the approval of the Board of Review. The Tax Administrator shall administer and enforce the provisions of this chapter, including provisions for the examination and correction of returns and payments. Taxpayers are hereby required to comply with said rules and regulations.
(d) In any case where a taxpayer has failed to file a return or has filed a return which does not accurately reflect the proper amount of tax due, the Tax Administrator 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. If the taxpayer fails to respond to the assessment within 30 days, the tax, penalties, and interest assessed shall become due and payable and collectible as are other unpaid taxes. (Ord. 2004-84. Passed 12-17-04.)
(e) Subject to the consent of the Board of Review or pursuant to rules and regulations approved by the Board of Review, the Tax Administrator shall have the power to compromise any interest or penalty, or both, imposed by this chapter.
(Ord. 2006-50. Passed 6-27-06.)