(a) The taxes imposed and levied pursuant to the provisions of this chapter, shall be administered by such deputies and clerks within the Village Tax Administrator's Department as heretofore provided or as may be from time to time to time determined by the Council of the Village of New Washington.
(b) The Village Tax Administrator shall prescribe the form of accounts and reports to be rendered to his office and the form and method of keeping accounts within the income tax office. The Village Tax Administrator shall be charged with the internal audit of all accounts and returns including the correction of the returns.
(c) The Village Tax Administrator shall make decisions necessary regarding the operation of the tax. Any person dissatisfied with any ruling or decision made of the Village Tax Administrator may appeal therefrom to the Board of Tax Appeals which shall be comprised of the Village Clerk, the Village Solicitor and one member of City Council designated by Council. Such appeal shall be made within thirty days. Appeals may be taken from the decisions of the Board of Tax Appeals to a court of competent jurisdiction within thirty days from the announcement of the Board's ruling or decision.
(d) The Village Tax Administrator shall demand, collect and receive the tax imposed by this chapter . The Village Tax Administrator shall keep an accurate record showing the amount received from each taxpayer and the date of said receipt. The Village Tax Administrator shall make a written report to Council each quarter of all monies collected hereunto during the preceding quarter.
(Ord. 844. Passed 1-27-03.)