The powers and duties of the Administrator are as follows:
(a) Receipt of Tax. The Administrator shall receive the tax levied by this chapter from the taxpayers in the manner prescribed herein, keep an accurate record thereof and report all moneys so received.
(b) Payment; Records. The Administrator shall enforce payment of all taxes owing to the City and keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration or make any return, or both, including taxes withheld, and showing the dates and amounts of payments thereof.
(c) Enforcement; Rules and Regulations. The Administrator shall enforce this chapter and, subject to the approval of the Board of Review, may adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the collection of taxes levied under this chapter and the administration and enforcement of this chapter, including the re-examination and correction of returns.
(d) Installment Payments. The Administrator may arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments when the taxpayer has proved to the Administrator 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 Sections 791.23 and 791.99 shall apply.
(e) Preparation of Returns. If any taxpayer fails to file a tax return which is required by this chapter within the time prescribed therefor, but consents to disclose all information necessary to the preparation thereof, then the Administrator may prepare such return which, after being signed by such person, may be received by the Administrator as the return of such person.
(f) Execution of Return. If any taxpayer fails to file a tax return which is required by this chapter within the time prescribed therefor, or makes, willfully or otherwise, a false or fraudulent return, then the Administrator shall prepare such return in a reasonable manner from his or her own knowledge and from such information as he or she can obtain through testimony or otherwise.
(g) Assessment of Taxpayers. The Administrator may calculate and assess any taxpayer for the amount of tax, penalty and interest which is imposed by this chapter and which is due and owing. Such assessment shall be made by the issuance of summary records by the Administrator to the last known address of the taxpayer of the assessment. The summary shall include the identification of the taxpayer, the character of the liability assessed, the taxation period and the amount of the assessment.
(h) Status of Executed Returns and Assessments. Any return executed by or any assessment made by the Administrator pursuant to this chapter shall be prima- facie good and sufficient for all legal purposes. The Administrator may execute supplemental tax returns and may issue supplemental assessments whenever he or she has knowledge derived from any source, including the taxpayer's financial data, that any executed tax return or assessment is imperfect or incomplete in any material respect.
(i) Limitation of Prosecutions. Neither the Administrator's execution of a return nor his or her assessment of a taxpayer shall start the running of the period of limitations on prosecutions set forth in these Codified Ordinances.
(j) Investigations. The Administrator or any authorized employee may examine the books, papers, records and Federal Income Tax Returns of any employer, taxpayer or person subject to, or whom the Administrator believes is subject to, this chapter, for the purpose of verifying the accuracy of any return made, or, if no return was made, to ascertain the tax due under this chapter. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish, upon written request by the Administrator or his or her duly authorized agent or employee, the means, facilities and opportunity for making the examinations and investigations authorized in this subsection.
(k) Examination; Production of Records. The Administrator is hereby authorized to order any person presumed to have knowledge of the facts to appear before the Administrator and to examine such person, under oath, concerning any income which was or should have been returned for taxation, or concerning any transaction tending to affect such income. For this purpose, the Administrator may compel the production of books, papers, records and Federal Income Tax Returns and the attendance of all persons before him or her, whether as parties or witnesses, whenever he or she believes such persons have knowledge of such income or information pertinent to such inquiry.
(Ord. 84-43. Passed 6-18-84.)