(a) There is hereby established within the government of the City a Department of Income Taxation of which the City Treasurer shall be the administrative head, which Department shall be responsible for all matters constituting the subject matter of this Chapter. The Treasurer shall appoint such other officers and employees as may be provided by Council, subject to the provisions of Section 2A of Ordinance No. 31(62-63), as amended.
(b) It shall be the duty of the Treasurer to collect and receive the tax imposed by this Chapter in the manner prescribed herein from the taxpayers. It shall also be the duty of the Treasurer to enforce payment of all taxes owing to the City, to keep accurate records for a minimum of five (5) years, showing the amount due from each taxpayer required to file a declaration and/or make any return, including taxes withheld, and to show the dates and amounts of payments thereof.
(c) The Treasurer 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, promulgate and 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 re-examination and correction of returns and payments.
(d) The Treasurer, and any authorized deputy performing any of the duties of the Treasurer as 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 Treasurer or Administrator, as the case may be, 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 the taxpayer files proper returns 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 181.11 and 181.99 shall apply.
(e) 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 Treasurer, and any authorized deputy performing any of the duties of the Treasurer as 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.
(f) The Treasurer, and any authorized deputy performing any of the duties of the Treasurer as Administrator, shall be required to post a bond guaranteeing to the City his faithful performance of his duties under this Chapter. The amount of such bond and a listing of the acceptable issuers thereof shall be established pursuant to ordinances adopted from time to time by Council.
(Ord. 147(04-05). Passed 2-17-05.)