(a) It shall be the duty of the Commissioner of Taxation 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.
(b) It shall be the duty of the Commissioner to enforce payment of all taxes owing Maumee, to keep accurate records for a minimum of five 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 amount of payments thereof.
(c) The 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 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.
(d) 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 Commissioner may assess the amount of tax appearing to be due Maumee from the taxpayer and shall send to such taxpayer by certified mail a written statement showing the amount of tax so determined, together with interest and penalties thereon. If the taxpayer fails to respond to the assessment within thirty days the tax, penalties and interest assessed shall become due and payable and collectible as are other unpaid taxes.
(e) If the Commissioner issues a decision or opinion to a taxpayer regarding a tax obligation that is subject to appeal, the Commissioner shall notify the taxpayer of the taxpayer's right to appeal the decision and of the manner in which the appeal can be made.
(Ord. 258-2003. Passed 12-15-03.)