(A) Collection of tax and retention of records.
(1) It shall be the duty of the Tax Administrator to collect the tax imposed by the Ordinance from the taxpayers, to keep an accurate record thereof, and to report all monies so received.
(2) It shall be the duty of the Administrator to enforce payment of all taxes owing the village, to keep accurate records of a minimum of three years showing the amount due from each taxpayer required to file any return, including taxes withheld, and to show the dates and amounts of payments thereof.
(B) Enforcement provisions.
(1) The Administrator is charged with the administration and enforcement of the provisions of the Ordinance and is, subject to the approval of the Government Committee, empowered to adopt, promulgate, and enforce rules and regulations or any amendment thereof relating to any matter or thing pertaining to the administration and enforcement of the Ordinance. The Administrator has the authority to correct or adjust any return submitted, when a correction or adjustment is necessary to accomplish the intent of the Ordinance.
(2) Any taxpayer or employer desiring a special ruling on any matter pertaining to the Ordinance or this subchapter, should submit to the Administrator in writing all the facts involved and the ruling sought.
(3) These regulations together with all amendments and supplements hereto and all changes herein, will be on file at the office of the Administrator.
(4) 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 the Ordinance.
(5) 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 11 and 99 of the Ordinance shall apply.
(6) The Administrator is hereby empowered and authorized to file small claims cases in Findlay Municipal Court against all taxpayers who owe the village either delinquent or unpaid taxes or interest and penalties on said delinquent or unpaid taxes and said amounts falling within the statutory limit of the small claims court.
(C) Estimation of tax by the Administrator.
(1) Whenever the Administrator has been unable to secure information from the taxpayer as to his taxable income for any year, he may determine the amount of tax appearing to be due and assess the taxpayer on the basis of such determination, together with the interest and penalties as prescribed in Section 10 of the Ordinance.
(2) Such determination of tax may be adjusted upon submission by the taxpayer of actual records from which his tax may be computed.
(D) Subject to the consent of the Government Committee or pursuant to a regulation approved by said Committee, the Administrator shall have the power to compromise any interest or penalty or both, imposed by Section 10 of the Ordinance.
(Ord. O-2015-28, passed 11-23-2015; Am. Ord. passed 9-9-2019)