171.09 TREASURER'S DUTIES.

   It shall be the duty of the Village Treasurer to collect and receive the tax imposed by this chapter in the manner prescribed by this chapter, and it shall also be his duty to keep an accurate record showing the payment received by him from each taxpayer and the date of such payment.

   The Village Treasurer is further charged with the administration and enforcement of the provisions of this chapter and he is hereby empowered to adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns and payments.

   In any case where a taxpayer has failed to file a return or failed to pay the tax due on a return or has filed a return which does not show the proper amount of tax due, the Village Treasurer may determine the amount of tax appearing to be due the Village from the taxpayer and shall send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.

(Ord. 661. Passed 12-21-64.)

171.10 INVESTIGATIVE POWERS OF TREASURER.

   The Village Treasurer, or any authorized employee, is hereby authorized to examine the books, papers, records and Federal income tax returns of any employer or of any taxpayer or person subject to, or who the Village Treasurer believes is subject to, the provisions of this chapter for the purpose of verifying the accuracy of any return made or, if no return was made, to ascertain the tax due under this chapter. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish, upon written request by the Village Treasurer or his duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.

   The Village Treasurer is hereby authorized to order any person presumed to have knowledge of the facts to appear before him and may examine such person, under oath, concerning any income which was or would have been returned for taxation or any transaction tending to affect such income, and for this purpose may compel the production of books, papers, records and Federal income tax returns and the attendance of all persons before him, whether as parties or witnesses, whenever he believes such persons have knowledge of such income or information pertinent to such inquiry.

(Ord. 661. Passed 12-21-64.)

171.11 TAX INFORMATION CONFIDENTIAL: PENALTY.

   Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential, except for official purposes, or except in accordance with proper judicial order. The Village Treasurer may furnish the Bureau of Internal Revenue, Treasury Department of the United States, with copies of the returns filed. Any person divulging such information shall, upon conviction thereof, be deemed guilty of a misdemeanor and shall be subject to a fine of not more than five hundred dollars ($500. 00) or imprisonment for not more than six months, or both. Each disclosure shall constitute a separate offense. -

(Ord. 661. Passed 12-21-64.)

171.12 COLLECTION OF UNPAID TAXES.

   All taxes imposed by this chapter shall be collectible, together with any interest and penalties thereon, by suit, as other debts of like amount are recoverable.

   The Village Treasurer is authorized, in addition to his other duties, to institute civil law suits to collect delinquent taxes due and owing the Village by virtue of the provisions of this chapter. The Village Treasurer is authorized to waive penalties and interest and compromise tax liability and the right to accept waiver of State statutes of limitation.

(Ord. 661. Passed 12-21-64.)

171.13 CREDIT FOR TAX PAID TO ANOTHER MUNICIPALITY. (REPEALED)

   (EDITOR’S NOTE: Former Section 171.13 was repealed by Ordinance 1714, passed March 2, 2015.)