(A) It shall be the duty of the City Auditor to receive the tax imposed by this subchapter in the manner prescribed herein from the taxpayers, to keep an accurate record thereof, and to report all monies so received to the City Treasurer.
(B) It shall be the duty of the City Auditor to collect payment of all taxes owing the city to keep accurate records for the 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 to show the dates and amounts of payments thereof.
(C) The City Auditor hereby charges with the enforcement of the provisions of the subchapter, and is hereby empowered, subject to the approval of the Board of Review, to adopt and promulgate and to enforce rules and regulations to any matter or thing pertaining to the collection of taxes and the administration and enforcement of the provision of this subchapter, including provisions for the reexamination and correction of returns.
(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 City Auditor may determine the amount of tax appearing to be due to the city from the taxpayer and send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
(E) The City Auditor is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments, when the taxpayer has proved to the City Auditor that, due to certain hardship conditions, he or she is unable to pay the full amount of the tax due.
(1) Such authorization shall not be granted until the taxpayer files proper returns for all amounts owed by him or her under this section.
(2) The City Auditor is also authorized to waive any fines or penalties for cause.
(Prior Code, § 15.01.10)