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(a) It shall be the duty of the Tax Administrator to prescribe die form and method of keeping the accounts and reports to be rendered to his office. The Tax Administrator is hereby charged with the internal audit of all accounts and returns including the re-examination and correction of the returns. The Tax Administrator shall also fix the amount of tax due from a taxpayer who fails to file a return or who has filed a return which does not show the proper amount of tax due, after he has established the same from an audit or examination of the taxpayer's income, and shall send to the taxpayer by standard United States Postal Service a written statement showing the amount of the tax so fixed together with the interest and penalties thereon, if any.
(b) The Treasurer shall demand and receive all taxes due the City, JEDZ or JEDD. The employees of the Income Tax Division, as provided by Council, shall be appointed by and be responsible to the Treasurer.
(c) This chapter shall be administered by the Tax Administrator, who shall be the administrative head of the Income Tax Division, and shall also be administered by such officers, deputy clerks, cashiers, investigators, collectors and other employees as may, from time to time, be determined by Council, and they shall receive such salary as may be determined by Council. The Administrator is hereby authorized to promulgate such rules and regulations as are reasonably necessary to administer the provisions of this chapter. Any rules so promulgated by the Administrator shall be kept open for public inspection in the office of the Administrator during regular business hours.
(Ord. 01-52. Passed 11-19-01; Ord. 05-48. Passed 9-6-05; Ord. 09-71. Passed 12-21-09.)