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175.2101 DISBURSEMENT OF FUNDS COLLECTED.
The funds collected under the provisions of this chapter shall be disbursed in the following manner:
(a) First, such part thereof as shall be necessary to defray all expenses of collecting the tax and of administering and enforcing the provisions of this chapter shall be paid.
(b) The balance remaining after payment of the expenses referred to in subsection (a) hereof, shall be deposited in the General Fund for municipal purposes.
(Ord. 1021. Passed 8-21-67.)
DUTIES AND AUTHORITY OF THE ADMINISTRATOR
175.2301 DUTY TO RECEIVE TAX IMPOSED; KEEP RECORDS AND MAKE REPORTS.
The Administrator shall receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers, keep an accurate record thereof and report all moneys so received . (Ord. 1021. Passed 8-21-67.)
175.2302 DUTY TO ENFORCE COLLECTION AND KEEP RECORDS.
The Administrator shall enforce payment of all taxes owing to the Municipality, keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration and make any return, or both, including taxes withheld, and show the dates and amounts of payments thereof.
(Ord. 1021. Passed 8-21-67.)
175.2303 AUTHORITY TO MAKE AND ENFORCE REGULATIONS.
The Administrator 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.
(Ord. 1021. Passed 8-21-67.)
175.2304 AUTHORITY TO ARRANGE INSTALLMENT PAYMENTS.
The 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 Administrator that, due to certain hardship conditions, he 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 under this chapter.
(Ord. 1021. Passed 8-21-67.)
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