181.08 DUTIES OF THE ADMINISTRATOR.

   (a)   It shall be the duty of the Administrator to collect and receive the tax forms imposed by this chapter in the manner prescribed herein from the taxpayers; to keep accurate records thereof; and to record all deposits so received.

   (b)   It shall be the duty of the Administrator to enforce payment of all taxes owing this municipality, to keep accurate records for a minimum of five (5) years showing the amount due from each taxpayer required to file a declaration and/or to make any return, including taxes withheld, and to show the dates and amounts of all payments.

   (c)   The Administrator is hereby charged with the enforcement of the provisions of this chapter, and is hereby empowered, subject to the approval of the legislative authority, 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.

   (d)   The Administrator is authorized to arrange for the deferral 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, s/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/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 the provisions of Section 181.11 and 181.12 shall apply.

   (e)   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 may determine the amount of tax appearing to be due this municipality from the taxpayer and shall send to such taxpayer by certificate of mailing a written statement showing the amount of tax so determined, together with interest and penalties, if any. Such determination may be modified or amended based upon information or data subsequently secured by or made available to the Administrator. If the taxpayer fails to respond to the assessment within thirty (30) days, the tax, penalties, and interest assessed shall become due, payable and collectible as are other unpaid taxes.

   (f)   The Administrator shall have the power to compromise any interest or penalty, or both, as imposed by Section 181.10.

   (g)   The Administrator is authorized to appoint a Deputy Administrator(s) to assist him/her in carrying out any of these rules.

(Ord. 2008-30. Passed 11-11-08.)