793.28 DISBURSEMENT OF FUNDS.

   The funds collected under this chapter shall be disbursed as follows:

   (a)   Such part thereof as is necessary to defray all expenses of collecting the tax and of administering and enforcing this chapter shall be paid.

   (b)   The balance remaining after such payment shall be deposited in the General Fund for the Municipal purposes.

(Ord. 1966-64. Passed 12-29-66.)

793.29 POWERS AND DUTIES OF ADMINISTRATOR.

   The powers and duties of the Administrator are as follows:

   (a)   Receipt of Tax. The Administrator shall receive the tax levied by this chapter from the taxpayers in the manner prescribed herein, keep an accurate record thereof and report all moneys so received.

(Ord. 1966-64. Passed 12-29-66.)

   (b)   Payment; Records. The Administrator shall enforce payment of all taxes owing to the City and keep accurate records for a minimum of six years showing the amount due from each taxpayer required to file a declaration and make any return, or both, including taxes withheld, and showing the dates and amounts of payments thereof.

(Ord. 1972-12. Passed 5-8-72.)

   (c)   Enforcement; Rules and Regulations. The Administrator shall enforce this chapter and, subject to the approval of the Board of Review, may adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the collection of taxes levied under this chapter and the administration and enforcement of this chapter, including the re-examination and correction of returns.

   (d)   Installment Payments. The Administrator may 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 or she 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 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 Sections 793.24 and 793.43 shall apply.

(Ord. 1966-64. Passed 12-29-66.)

   (e)   Authority to Determine Amount of Tax Due.

      (1)   Preparation of return by Administrator. If any taxpayer fails to file a tax return which is required by this chapter within the time prescribed therefor, but consents to disclose all information necessary to the preparation thereof, then the Administrator may prepare such return which, after being signed by such person, may be received by the Administrator as the return of such person.

      (2)   Execution of return by Administrator. If any taxpayer fails to file a tax return which is required by this chapter within the time prescribed therefor, or makes, willfully or otherwise, a false or fraudulent return, then the Administrator shall make in a reasonable manner, such return from his or her own knowledge and from such information as he or she can obtain through testimony or otherwise.

      (3)   Assessment of a taxpayer by Administrator. The Administrator may calculate and assess any taxpayer for the amount of tax, penalty and interest which is imposed by this chapter and which is due and owing. Such assessment shall be made by the Administrator's issuing summary records of the assessment to the last known address of the taxpayer. This summary shall include the identification of the taxpayer, the character of the liability assessed, the taxation period and the amount of the assessment.

      (4)   Status of executed returns and assessments. Any return executed by or any assessment made by the Administrator pursuant to this chapter shall be prima-facie good and sufficient for all legal purposes. The Administrator may execute supplemental tax returns and may issue supplemental assessments whenever the Administrator has knowledge derived from any source, including the taxpayer's financial data, that any executed tax return or assessment is imperfect or incomplete in any material respect.

      (5)   Limitation of prosecutions. Neither the Administrator's execution of a return nor the Administrator's assessment of a taxpayer shall start the running of the period of limitations on prosecutions set forth elsewhere in this chapter.

(Ord. 1985-34. Passed 10-28-85.)

   (f)   Investigations. The Administrator or any authorized employee may examine the books, papers, records and Federal Income Tax Returns of any employer, taxpayer or person subject to, or whom the Administrator believes is subject to, this chapter, for the purpose of verifying the accuracy of any return made, or, if no return was made, to ascertain the tax due under this chapter. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish, upon written request by the Administrator or his or her duly authorized agent or employee, the means, facilities and opportunity for making the examinations and investigations authorized in this subsection.

   (g)   Examination; Production of Records. The Administrator may order any person presumed to have knowledge of, or information applicable to, income which was or should have been returned for taxation or any transaction tending to affect such income. The Administrator may examine such person under oath, concerning such income, and for this purpose may compel the production of books, papers, records and Federal Income Tax Returns and the attendance of all persons before him or her, whether as parties or witnesses, whenever he or she believes such persons have knowledge of such income or information pertinent to such inquiry.

(Ord. 1966-64. Passed 12-29-66.)

793.30 REFUSAL TO PRODUCE RECORDS.

   The refusal to produce books, papers, records and Federal Income Tax Returns, or the refusal to submit to an examination, by any employer or person subject or presumed to be subject to the tax or by any officer, agent or employee of a person subject to the tax or required to withhold tax, or the failure of any person to comply with this chapter or with an order or subpoena of the Administrator authorized hereby, shall be deemed a violation of this chapter, punishable as provided in Section 793.99.

(Ord. 1966-64. Passed 12-29-66.)

793.31 RETENTION OF RECORDS BY TAXPAYERS.

   Every taxpayer shall retain all records necessary to compute his or her tax liability for a period of five years from the date his or her return is filed or the date withholding taxes are paid.

(Ord. 1972-12. Passed 5-8-72.)

793.32 AUTHORITY TO CONTRACT FOR CENTRAL COLLECTION FACILITIES.

   Pursuant to the agreement entered into by the City for the establishment of a Regional Council of Governments, which Council has organized a municipal tax collection agency known as the "Regional Income Tax Agency," the Board of Trustees of the Regional Income Tax Agency is hereby authorized to administer and enforce this chapter as the agent of the City, and the duties and authority of the Administrator hereunder may be performed by the Board of Trustees of the Agency through the Administrator of the Agency. Additionally, the Administrator of the agency shall have the authority to abate penalties or interest provided for in Sections 793.39 and 793.40.

(Ord. 1995-35. Passed 8-8-95.)

793.33 CONFIDENTIALITY OF INFORMATION.

   Any information gained as the result of returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential except for official purposes or except in accordance with proper judicial order. No person shall divulge such information.

(Ord. 1966-64. Passed 12-29-66.)

793.34 BOARD OF REVIEW ESTABLISHED.

   A Board of Review, consisting of the Director of Law or his or her designee, the Mayor or his or her designee, and a member of Council to be elected by that body, is hereby established. The Board shall select, each year for a one-year term, one of its members to serve as Chairperson and one to serve as Secretary. A majority of the members of the Board shall constitute a quorum. The Board shall adopt its own procedural rules and shall keep a record of its transactions. Any hearing by the Board may be conducted privately and the provisions of Section 793.33, with reference to the confidential character of information required to be disclosed by this chapter, shall apply to such matters as may be heard before the Board on appeal.

(Ord. 1995-40. Passed 8-28-95.)

793.35 APPROVAL OF RULES AND REGULATIONS BY BOARD.

   All rules and regulations and amendments or changes thereto, which are adopted by the Administrator under the authority conferred by this chapter, shall be approved by the Board of Review before the same become effective.

   At the request of a taxpayer or the Administrator, the Board may substitute alternate methods of allocation.

(Ord. 1966-64. Passed 12-29-66.)