(a) The Tax Administrator shall collect and receive the tax imposed by this chapter in the manner prescribed by this chapter from the taxpayers. It shall also be his duty to keep an accurate record for a minimum of five years showing the amount received by him from each taxpayer required to file a declaration and/or make a return and the date of such receipt.
(b) 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, promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the administration, interpretation and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns and payments.
(c) 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 Administrator shall fix the amount of tax actually due the Municipality from the taxpayer and shall send to such taxpayer by certified mail, a written statement showing the amount of tax so fixed, together with interest and penalties thereon, if any.
(Ord. 05-114. Passed 5-5-05; Ord. 09-114. Passed 5-7-09.)
(d) The position of Deputy Tax Administrator is hereby established for the Village of Middlefield. Such position shall be filled by the Village Administrator. The Deputy Tax Administrator shall assist the Tax Administrator when necessary. All municipal income tax information shall be available to the Deputy Tax Administrator who shall maintain the confidentiality of such information in the same manner as the Tax Administrator.
(Ord. 11-113. Passed 5-12-11.)