(a) It shall be the duty of the Director of Finance to receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers; to keep an accurate record thereof; and to report all moneys so received. All cashiers handling tax moneys shall be subject directly to the Director of Finance and shall give daily accountings to the Director of Finance.
(b) It shall be the duty of the Director of Finance to enforce payment of all taxes owing the Municipality to keep accurate records for a minimum of six years showing the amount due from each taxpayer required to file a declaration or make any return, including taxes withheld, and to show the dates and amounts of payments thereof.
(c) The Director of Finance is hereby charged with the enforcement of the provisions of this chapter and to enforce the rules and regulations, relating to any matter or thing pertaining to the collection of Municipal income taxes and the administration and enforcement of the provisions of this chapter, including provisions for the examination and correction of returns and payments. Taxpayers are hereby required to comply with said rules and regulations.
(d) 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 Director of Finance may determine the amount of tax appearing to be due the Municipality from the taxpayer and shall send to such taxpayer a written proposed assessment showing the amount of tax so determined, together with interest and penalties thereon, if any. A taxpayer may, within thirty days after the date the proposed assessment was mailed, file a written protest with the Director of Finance stating the reasons for protesting the assessment. If no protest is filed the proposed assessment shall become final and the amount so assessed become due. If a protest is filed, then within thirty days after the filing the Director of Finance shall withdraw the assessment, shall adjust the assessment, or shall reaffirm the assessment, and it shall then become final. A protest of the final assessment may be filed with the Board of Review only if the proposed assessment was protested with the Director of Finance.
(e) The Director of Finance shall have the power to compromise any interest or penalty, or both, imposed by this chapter.
(f) A Department of Taxation is hereby created within the office of the Director of Finance. Such Department of Taxation shall have such deputies, clerks, and other employees as may be from time to time determined by Council, and shall receive such salary as may be determined by Council. The Director of Finance shall recommend all appointments of personnel and purchase all equipment, supplies, and material for the Department of Taxation subject to the approval of Council. The Department of Taxation shall be charged with the administration and operation of this chapter, under the direction of the Director of Finance. The Director of Finance shall prescribe the form and method of accounts and reports for said Department, as well as the forms for taxpayer's returns and declarations, and shall be charged with the internal examination and audit all such accounts, and shall exhibit accurate records showing the amount received from each taxpayer, and the date of said receipt. The Director of Finance shall also make written report to Council annually of all moneys collected hereunder during the preceding year.
(Ord. 2019. Passed 12-20-04.)