181.08 DUTIES OF THE ADMINISTRATOR.
(a) (1) It shall be the duty of the Administrator to receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers; to keep an accurate record thereof; and to report all moneys so received.
(2) It shall be the duty of the Administrator to enforce payment of all taxes owing the City, to keep accurate records of a minimum of five years showing the amount due from each taxpayer required to file a declaration and/or to make any return, including taxes withheld, and to show the dates and amounts of payments thereof.
(b) The Administrator 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 collection of taxes and the administration and enforcement of the provisions of this chapter, including provisions for the reexamination and correction of returns.
(1) The Administrator 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 Administrator that, due to certain hardship conditions, he 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 under the chapter.
(c) 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 owed, due to excessive deductions, misallocation of income, or otherwise, the Administrator may determine the amount of tax appearing to be owed this City from the taxpayer by reallocation of income, disallowance of a proportionate amount of the claimed deductions, or otherwise, and shall send to the taxpayer a written statement showing the amount of tax so determined, together with the method of determination and the interest and penalties thereon, if any. The burden shall rest on the taxpayer, by timely production of his books and records, or otherwise, to substantiate his return, and absent such proof, the determination of the Administrator shall be final, subject to the provisions of Section 181.12.
(d) Subject to the consent of the Board of Review, or pursuant to regulation approved by the Board, the Administrator shall have the power to compromise any interest or penalty or both, imposed by Section 181.10.
(e) The Administrator shall have the authority to enter into agreements on behalf of the City with any other municipal corporation for the purpose of administering the income tax laws of the municipal corporation as its agent and providing a central collection facility on behalf of that municipality.
(Ord. 90-1993. Passed 2-10-94.)