A. Collection of tax and retention of records:
(1) It shall be the duty of the Administrator to receive the tax imposed by the Ordinance in the manner prescribed therein from the taxpayers; to keep an accurate record and to report daily all monies so received.
(2) It shall be the duty of the Administrator to enforce payment of all taxes owed the City, to keep accurate records for a minimum of six (6) 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.
B. Enforcement provisions:
(1) The Administrator is charged with the administration and enforcement of the provisions of the Ordinance and is subject to the approval of the City Council by motion, empowered to adopt, promulgate, and enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the Ordinance. The Administrator or designee has the authority to correct or adjust any return submitted, when a correction or adjustment is necessary to accomplish the intent of the Ordinance, these Rules and Regulations or ORC 718.
(2) Any taxpayer or employer desiring a special ruling on any matter pertaining to the Ordinance or these Rules and Regulations or ORC 718, should submit to the Administrator in writing, all the facts involved for a final ruling.
(3) These Rules and Regulations, together with all amendments and supplements hereto and all changes herein will be on file with the Administrator and will be open to public inspection.
C. Estimation of tax by the Administrator:
(1) General provisions:
(a) If the Administrator determines that any taxpayer subject to the provisions of the Ordinance has a tax liability for which he/she has filed no return or has filed an incorrect return and has failed to pay the full amount of tax due, the Administrator shall follow the steps previously defined under "Delinquent Process for Direct Accounts".
(b) When any taxpayer subject to the provisions of the Ordinance has filed a return indicating the amount of tax due and has failed to pay said tax to the Income Tax Division as required by the Ordinance, the Administrator need not issue an Assessment but may proceed under the provisions of Ordinance Sections 881.09 and 881.10.
(2) Provisions affecting employers:
(a) If the Administrator determines that an employer subject to the provisions of the Ordinance has failed to file a return for tax withheld and/or has failed to pay to the Income Tax Division the full amount of said taxes, the Administrator shall follow the steps detailed in "Delinquent Process for Withholding Accounts" to generate an Assessment showing the amount of tax due, together with any interest and penalties that may have accrued thereon and the provisions of interest and penalties for late filing and payment of withholding tax liability, in accordance with these Rules and Regulations shall then apply.
(b) If the Administrator determines that an employer subject to the provisions Ordinance has failed to withhold tax, the Administrator shall issue a notice showing the tax due, together with any penalties and interest that may have accrued thereon and the provisions of "Interest and penalties for late filing and payment of withholding tax liability, in accordance with Ordinance Section 881.08" of these Regulations shall then apply.
(c) When an employer subject to the provisions of the Ordinance has filed a return indicating the amount of tax withheld and has failed to pay said tax to the Income Tax Division as required by the Ordinance, the Administrator need not issue an Assessment but may proceed under the provisions of Ordinance Sections 881.09 and 881.10.
D. Authority of the Tax Administrator under ORC 718.24:
(1) Per ORC 718.24: "Nothing in this chapter (ORC 718) shall limit the authority of a Tax Administrator to perform any of the following duties or functions unless the performance of such duties or functions is expressly limited by a provision of the Revised Code or the charter or ordinances of the municipal corporation."
(a) Exercise all powers whatsoever of an inquisitorial nature as provided by law, including, the right to inspect books, accounts, records, memorandums, and federal and state income tax returns, to examine persons under oath, to issue orders or subpoenas for the production of books, accounts, papers, records, documents, and testimony, to take depositions, to apply to a court for attachment proceedings as for contempt, to approve vouchers for the fees of officers and witnesses, and to administer oaths; provided that the powers referred to in this division of this section shall be exercised by the Tax Administrator only in connection with the performance of the duties respectively assigned to the Tax Administrator under a municipal corporation's income tax ordinance or resolution adopted in accordance with this chapter;
(b) Appoint agents and prescribe their powers and duties;
(c) Confer and meet with officers of other municipal corporations and states and officers of the United States on any matters pertaining to their respective official duties as provided by law;
(d) Exercise the authority provided by law, including orders from bankruptcy courts, relative to remitting or refunding taxes, including penalties and interest thereon, illegally or erroneously imposed or collected, or for any other reason overpaid, and, in addition, the tax administrator may investigate any claim of overpayment and make a written statement of the Tax Administrator's findings, and, if the Tax Administrator finds that there has been an overpayment, approve and issue a refund payable to the taxpayer, the taxpayer's assigns, or legal representative as provided in this chapter;
(e) Exercise the authority provided by law relative to consenting to the compromise and settlement of tax claims;
(f) Exercise the authority provided by law relative to the use of alternative apportionment methods by taxpayers in accordance with ORC 718.02.
(g) Make all tax findings, determinations, computations, and orders the Tax Administrator is by law authorized and required to make and, pursuant to time limitations provided by law, on the Tax Administrator's own motion, review, re-determine, or correct any tax findings, determinations, computations, or orders the Tax Administrator has made, but the Tax Administrator shall not review, re-determine, or correct any tax finding, determination, computation, or order which the Tax Administrator has made as to which an appeal has been filed with the Local Board of Tax Review or other appropriate tribunal, unless such appeal or application is withdrawn by the appellant or applicant, is dismissed, or is otherwise final.
(h) Destroy any or all returns or other tax documents in the manner authorized by law.
(i) Enter into an agreement with a taxpayer to simplify the withholding obligations described in ORC 718.03.