(a) The Designated Collecting Agent shall be appointed through a contract approved by Council. Said agent may be either an individual or firm specializing in the collection, administration of said municipal tax records and accounting. Said agent may be removed at any time with or without cause by a two-thirds vote of Council subject to the terms of any written contract. Said agent shall give bond in such sum and shall receive such compensation as may be determined from time to time by Council. Subject to the approval of Council said agent shall have authority to employ investigators and other help on a full or part-time basis as may be determined to be necessary for proper performance of agent’s duties. Such investigators and other help shall receive such compensation as may be determined from time to time by Council.
(Ord. 45-95. Passed 12-19-95.)
(b) It shall be the duty of the Designated Collecting Agent to receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers; to keep an accurate record thereof; and to report all monies as received. All cashiers handling tax monies shall be subject directly to the Designated Collecting Agent and shall give daily accounting to the Designated Collecting Agent. (Ord. 10-95. Passed 6-6-95.)
(c) It shall be the duty of the Designated Collecting Agent to, with the assistance of the Village Tax Coordinator, enforce payment of all taxes owing the Village and to keep accurate records for 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.
(d) Said Designated Collecting Agent and the Village Tax Coordinator are hereby charged with the enforcement of the provisions of this chapter, and are hereby empowered to adopt and promulgate and to 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, including provisions for re-examination and correction of returns, however, no such rule or regulation as adopted or promulgated by the Designated Collecting Agent shall become effective until such rule or regulation has been approved by the Board of Review and the Council of the Village of North Baltimore.
(1) After approval of rules and regulations by the Board of Review, they shall submit the same in writing to the Clerk of Council.
(2) No such rule or regulation shall become effective until approved by Council or until thirty days after such rule or regulation has been submitted to the Clerk of Council, and during such thirty-day period Council has not disapproved such rule or regulation. (Ord. 45-95. Passed 12-19-95.)
(e) In any case where a taxpayer has failed to file a return or has filed a return which does not show proper amount of tax due, the Designated Collecting Agent may determine the amount of tax appearing to be due the Village from the taxpayer and shall send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalty, or both, imposed by this chapter.
(f) Subject to the consent of the Board of Review or pursuant to the rules and regulations, the designated collecting agent shall have the power to compromise any interest or penalty, or both, imposed by this chapter. (Ord. 10-95. Passed 6-6-95.)