(a) Collection and maintenance responsibility.
(1) It shall be the duty of the Tax Commissioner to collect and receive the tax imposed by this chapter in the manner prescribed therein, and to keep an accurate record thereof, and to report all moneys so received.
(2) It shall be the duty of the Tax Commissioner to enforce payment of all income taxes owing the municipality, 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 a return of taxes withheld, and to show the dates and amounts of payments thereof.
(b) Enforcement authority. The Tax Commissioner 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 authorized or required by this chapter, relating to any matter or thing pertaining to the collection and payment of taxes and the administration and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns. Taxpayers are hereby required to comply with the rules and regulations.
(c) Determination of taxes. 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 Tax Commissioner may determine the amount of tax appearing to be due the municipality from the taxpayer and shall send to the taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any. The assessment shall be collected in accordance with the rules and regulations.
(d) Compromise authority. Subject to the consent of the Board of Review or pursuant to regulation approved by the Board of Review, the Tax Commissioner shall have the power to compromise any liability imposed by this chapter.
(e) Installment payments. The Tax Commissioner is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments not to exceed 36 months, when the taxpayer has proved to the Tax Commissioner that, due to certain hardship conditions, he or she is unable to pay the full amount of the tax due. The authorization shall not be granted until the taxpayer files proper returns for all amounts owed by him or her under this chapter. The Tax Commissioner shall determine the duration of each installment payment plan. Any installment payment not paid by the due date of the fifteenth of each month shall be charged additional interest at the rate of 1/2% per month. Denial of an installment payment request by the Tax Commissioner may be appealed to the Board of Review.
(Ord. 2004-154, passed 12-13-2004)