§ 40.08 DUTIES OF THE TAX COMMISSIONER.

   (A)   (1)   The Tax Commissioner is hereby charged with the enforcement of provisions of this chapter and is hereby empowered, subject to the approval of the Board of Review, to adopt and promulgate and 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, for the re-examination and correction of returns.

      (2)   The Commissioner is authorized to arrange for the payment of unpaid taxes, interest, and penalties on a schedule of installment payments, when the taxpayer has proven to the Commissioner that due to certain hardship conditions, 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 under this chapter.

      (3)   Failure to make any deferred payments when due, shall cause the total unpaid amount, including penalty and interest, to become payable on demand, and the provisions of §§ 40.10 and 40.12 of this chapter shall apply.

   (B)   It shall be the duty of the Tax Commissioner to prescribe the form and method of keeping the accounts and reports to be rendered to his office, and he shall maintain accurate records showing the amount received from each taxpayer and the date of said receipt. The Tax Commissioner is hereby charged with the internal audit of all accounts and returns including the re-examination and correction of the returns. The Tax Commissioner shall further 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 certified mail a written statement showing the amount of tax so fixed, together with the interest and penalties thereon, if any.

   (C)   The Tax Commissioner shall demand and receive all taxes due the village and shall make a written report to Council each month of all monies collected during the preceding month.

   (D)   The Tax Commissioner shall be the administrative head of the income tax division, under the supervision of the mayor, subject to approval of the Council. The Village Fiscal Officer is designated Income Tax Commissioner under this section.

   (E)   Subject to the consent of the Board of Review or pursuant to regulation approved by said board, the Commissioner shall have the power to compromise any interest or penalty or both imposed by § 40.10 of this chapter.

(Ord. 1973-7-14, passed 9-11-73; Am. Ord. 2007-5-22, passed 5-22-07)