191.08 ADMINISTRATION; FINANCE DIRECTOR'S DUTIES.

   (a)   The taxes imposed and levied pursuant to the provisions of this chapter, shall be administered by such deputies and clerks within the Finance Director's Department as may be from time to time determined by Council of the City of Mansfield.

   (b)   The Finance Director shall prescribe the form of accounts and reports to be rendered to his office and the form and method of keeping accounts within the income tax office. The Finance Director shall be charged with the internal audit of all accounts and returns including the correction of the returns.

   (c)   The Finance Director shall make rules, regulations (other than those adopted by Council), decisions and amendments, or changes thereto, necessary regarding the operation of the tax. Any person dissatisfied with any ruling or decision made by the Finance Director may appeal therefrom to the Board of Tax Appeals which shall be comprised of the City Law Director, one member of Council designated by Council and a member of the public appointed by Council. The member of the public shall serve without compensation a term of two years and shall have significant tax preparation experience. For the purposes of this ordinance, yearly preparation of one’s personal taxes shall not constitute “significant tax preparation experience”. The Finance Director shall have the opportunity to present advice on the matter before the Board of Tax Appeals. Such appeal shall be within thirty days from the date of such ruling or decision. Appeals may be taken from the decisions of the Board of Tax Appeals to a court of competent jurisdiction within thirty days from the announcement of the Board’s ruling or decision.

   (d)   The Finance Director shall have the authority to deem accounts as uncollectible and write them off once all efforts to require the filing or collection of the tax have been exhausted.

   (e)   The Finance Director shall demand, collect, and receive the tax imposed by this chapter. The Finance Director shall keep an accurate record showing the amount received from each taxpayer and the date of said receipt. The Finance Director shall make a written report to Council each quarter of all monies collected hereunder during the preceding quarter.

(Ord. 14-048. Passed 4-15-14.)