(a) The Administrator shall receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers, keep an accurate record thereof and report all moneys so received.
The Administrator shall enforce payment of all taxes owed to the Municipality, keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration and/or to make a return, including taxes withheld, and show the dates and amounts of payments thereof.
(b) The Administrator is hereby charged with the enforcement of this chapter and is hereby authorized, subject to the approval of the Board of Review, to adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the administration and enforcement of this chapter, including provisions for the re-examination and correction of returns.
The Administrator may arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments, when the taxpayer has proved to the Administrator that due to certain hardship conditions, he or she is unable to pay the full amount of the tax due. Such arrangement shall not be made until proper returns are filed by the taxpayer for all amounts owed by him or her under the circumstances.
(c) If a taxpayer has failed to file a return or has filed a return which does not show the proper amount of tax due, the Administrator may determine the amount of tax appearing to be due the Municipality 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.
(d) Subject to the consent of the Board of Review or pursuant to a regulation approved by such Board, the Administrator may compromise any interest or penalty or both, imposed by Section 880.10.
(Ord. 11-79. Passed 5-14-79.)