(a) The Superintendent of Taxation shall receive the tax imposed by this Chapter in the manner prescribed herein from the taxpayers, shall keep an accurate record thereof and shall report all moneys so received. The Superintendent shall enforce payment of all taxes owing the City and shall keep accurate records for a minimum of six years showing the amount due from each taxpayer required to file a declaration and/or make any return including taxes withheld, and showing the dates and amounts of payments thereof.
(b) The Superintendent is hereby charged with the enforcement of the provisions of this Chapter and is empowered subject to the approval of the City Manager to adopt, promulgate and 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 reexamination and correction of returns.
(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 Superintendent may determine the amount of tax appearing to be due the City from the taxpayer and shall issue an assessment showing the amount of tax so determined, together with the interest and penalty thereon, if any.
(d) It shall be the duty of the Superintendent to inform all taxpayers of the duty and authority of the Board of Review and of the taxpayer’s right to appeal to the Board of Review.
(Ord. O98-103, passed 12-15-1998; Am. Ord. 2001-118, passed 12-18-2001; Am. Ord. O2004-28, passed 4-6-2004)