(a) It shall be the duty of the Tax Clerk to receive the tax imposed by this chapter in the manner prescribed herein from the taxpayer, to keep an accurate record thereof, and to report all monies so received. The Tax Clerk shall, daily, transmit all monies collected during the preceding day to the Finance Director, in a manner and upon forms prescribed by the Finance Director. (Ord. 81-2. Passed 1-5-81.)
(b) It shall be the duty of the Tax Clerk to enforce payment of all taxes owing the City, to keep accurate records for a minimum of five 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 Tax Clerk is hereby charged with the enforcement of the provisions of this chapter and to enforce the rules and regulations of Council, relating to any matter or thing pertaining to the collection of the City income taxes and the administration and enforcement of the provisions of this chapter, including provisions for the examination and correction of returns and payments.
The Tax Clerk 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 Tax Clerk 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.
(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 Tax Clerk may determine the amount of tax appearing to be due the City 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.
(e) Subject to the consent of the Board of Review or pursuant to regulations approved by Council, the Tax Clerk shall have the power to compromise any interest or penalty, or both, imposed by this chapter. (Ord. 77-9. Passed 11-7-77; Ord. 81-2. Passed 1-5-81.)
(f) There is hereby created a Bureau of Taxation under the direction of the Finance Director, to be composed of the Tax Clerk and such other personnel as Council may approve. The Tax Clerk, under the direction of the Finance Director, will be responsible for the collection and enforcement of the Income Tax Chapter. The Tax Clerk shall prescribe the form and method of accounts and reports for said department, as well as the forms for taxpayers’ returns and declarations, and shall be charged with the internal examination and audit of all such accounts, and shall maintain accurate records of all declarations and returns, showing the amount received from or refunded to each taxpayer, and the date of such receipt or payment.
(Ord. 81-2. Passed 1-5-81.)