(a) The Income Tax Clerk 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 to the Clerk-Treasurer.
(b) The Income Tax Clerk shall enforce the payment of all taxes owed to the Village of North Kingsville and keep accurate records for a minimum of six years showing the amount due from each taxpayer required to file a declaration and/or make any return, including taxes withheld, and showing the dates and amounts of payments thereof.
(c) The Income Tax Clerk is hereby charged with the enforcement of this chapter, and shall enforce the rules and regulations approved by the Board of Review relating to any matter or thing pertaining to the collection of Municipal income taxes and the administration and enforcement of this chapter, including provisions for the examination and correction of returns and payments. Taxpayers are hereby required to comply with said rules and regulations.
(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 Income Tax Clerk may determine the amount of tax appearing to be due to the Village of North Kingsville from the taxpayer and shall send to such taxpayer by certified mail or by delivering to the taxpayer's last known address, a written statement showing the amount of tax so determined, together with the interest and penalties thereon, if any. If the taxpayer fails to respond to the assessment within thirty (30) days from receipt of the certified mail, the tax, penalties, and interest assessed shall become due and payable and collectible as are other unpaid taxes.
(e) Subject to the consent of the Board of Review, or pursuant to regulations approved by Council, the Income Tax Clerk shall have the power to compromise any interest or penalty, or both, imposed by this chapter.
(f) A Department of Taxation is hereby established within the office of the Clerk- Treasurer. Such Department shall have such deputies, clerks and other employees as may be, from time to time, determined by Council, and shall receive such compensation as may be determined by Council. The Clerk-Treasurer shall make all appointments of personnel and shall purchase all equipment, supplies and material for the Department. The Department shall be charged with the administration and operation of this chapter. The Clerk-Treasurer shall make an annual written report to Council of all moneys collected under this chapter during the preceding year.
(g) The Income Tax Department, as defined in subsection (f) hereof, has the authority to correct or adjust any return submitted, when a correction or adjustment is necessary to accomplish the intent of the chapter.
(h) The Income Tax Department, as defined in subsection (f), 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 Income Tax Department that, due to certain hardship conditions, the taxpayer is unable to pay the full amount of the tax due. Installment payments for all amounts owed by the taxpayer under this chapter shall not exceed a period in excess of six (6) months except with the approval of the Income Tax Clerk, and only after written application by the taxpayer.
(i) In any case where a taxpayer or employer fails to file a return or filed a return which does not show the proper amount of tax due, The Income Tax Department may assess the amount of tax appearing to be due, together with interest and penalties thereon, if any are due:
If the Income Tax Department determines that any taxpayer subject to the provision of the chapter has a tax liability for which the taxpayer has failed to pay the full amount of tax due, the Tax Department shall issue a proposed assessment showing the amount of tax due, together with any penalty and interest that may have accrued thereon.
(1) If the Income Tax Department determines that any taxpayer subject to the provisions of the chapter has a tax liability for which the taxpayer has filed no return or has filed an incorrect return and has failed to pay the full amount of tax due, the Income Tax Department shall issue a proposed assessment showing the amount of tax due together with any penalty and interest that may have accrued thereon.
(2) The proposed assessment shall be served on the taxpayer in person or by mailing to the taxpayer last known address. Proof of mailing furnished by the U.S. Post Office shall be proof of receipt thereof by the addressee.
(3) The taxpayer may, within fifteen (15) days after the date the proposed assessment was served or mailed, file a written protest with the Income Tax Department. A final assessment shall then be issued by the Income Tax Clerk. The taxpayer shall then have the right to appeal the final assessment to the Board of Review in accordance with the provisions of Section 181.12
. If the taxpayer does not object to the assessment within thirty (30) days the assessment stands as charged. (Ord. O-04-038. Passed 7-6-04.)