The Department of Finance shall be headed by the Director of Finance who shall hold the position consistent with Article V, Section 3 of the Charter of the City. In addition to all powers and duties of the Director of Finance, as specifically set out in Section 3 of Article V of the Charter of the City, the Director of Finance shall be responsible for and assume the following enumerated duties:
(a) Income Tax Administration.
(1) The Director shall receive the tax imposed under Part Fifteen - Taxation Code and keep an accurate record thereof and report all moneys so received. The Director shall also be responsible for enforcing the payment of all taxes owing to 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 make any return, or both, including taxes withheld, and to show the dates and amounts of payments thereof.
(2) The Director is hereby charged with the enforcement of the provisions of Part Fifteen - Taxation Code and is hereby empowered, subject to the approval of the Board of Review, 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 Part Fifteen - Taxation Code, including provisions for re-examination and correction of returns.
(3) The Director is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments when the taxpayer has proven to the Director 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 the Taxation Code. The Director is further authorized in his or her discretion when arranging for the payment of unpaid taxes, interest and penalties to abate up to five thousand dollars ($5,000) in penalty or interest, or both. The Director may abate penalty or interest, or both, for amounts in excess of five thousand dollars ($5,000) only after filing a confidential written report with the Mayor and Director of Law stating the nature of the claim which he or she proposes to abate, the dollar amount of the proposed abatement, and the reasons for the action he or she proposes to take. Provided the Director of Law and Mayor approve of such proposed abatement recommendation, the Director may abate such penalty or interest or both.
(4) Failure to make any deferred payment when due shall cause the total unpaid amount, including penalty and interest, to become payable on demand and the unpaid tax collection and violation/penalty provisions of the Taxation Code shall apply.
(5) 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 Director 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 thereof, if any.
(6) The Director or any authorized employee is hereby authorized to examine the books, papers, records and federal income tax returns of any employer or of any taxpayer or person subject to, or whom the Director believes is subject to the provisions of the Taxation Code, for the purpose of verifying the accuracy of any return made, or if no return was made, to ascertain the tax due under the Taxation Code. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish upon written request by the Director or his duly authorized agent or employee the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
(7) The Director is hereby authorized to order any person presumed to have knowledge of the facts to appear before him and may examine such person, under oath, concerning any income which was or should have been returned for taxation or any transaction tending to affect such income, and for this purpose may complete the production of books, papers, records and federal income tax returns and the attendance of all persons before him, whether as parties or witnesses, whenever he believes such persons have knowledge of such income or information pertinent to such inquiry.
(8) The refusal to produce books, papers, records and federal income tax returns, or the refusal to submit to such examination by any employer or person subject or presumed to be subject to the tax by any officer, agent or employee of a person subject to the tax or required to withhold tax or the failure of a person to comply with the provisions of the Taxation Code or with an order or subpoena of the Director authorized hereby shall be deemed a violation of this chapter, punishable as provided in the Taxation Code.
(9) Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by the Taxation Code shall be confidential except for official purposes, or except in accordance with proper judicial order. Any person divulging such information in violation of this section is guilty of a misdemeanor of the first degree. Each disclosure shall constitute a separate offense.
(10) In addition to the above penalty, any employee of the City who violates the provisions of this section relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal.
(11) Every taxpayer shall retain all records necessary to compute his tax liability for a period of five years from the date his return is filed, or the withholding taxes are paid.
(12) The City, having already entered into an agreement for the establishment of a Regional Council of Governments pursuant to Ordinance 71-75, which Regional Council has organized a municipal tax collection agency known as the Regional Income Tax Agency is authorized to administer and enforce the provisions of the Taxation Code as the agent of the City, and the duties and authority of the Director hereunder may be performed by the Board of Trustees of such agencies through the administrator of the agency. Provided, however, the administrator of the agency shall have no authority to abate penalties or interest provided for in the Taxation Code.
(13) In the event the Director, on behalf of the City, enters into an agreement with any other municipal corporation to act as agent of the City for the purpose of administering the income tax laws of the City and of providing a central facility for the collection of the income tax, as provided in the Taxation Code, then all or a part of the duties and authority of the administrator may be assigned by such agreement to such other municipal corporation.
(b) Purchasing.
(1) The Director, as Purchasing Agent, shall make all purchases of material, equipment or supplies for the Municipality authorized by Council. He shall be responsible for making all such purchases at the most feasible price for the City and shall see to it that the material, equipment or supplies delivered are correct in number and amount and comply with the standards and specifications described by the proper administrative office, as agreed to at the time of purchase.
(2) The Director, as Purchasing Agent, shall, subject to Charter provisions relating to public bidding, establish sets of standards and specifications to control all purchases by the City. He shall prepare and recommend to Council such standards as to quality, size and variety of articles, equipment and supplies used by the offices and departments of the Municipal government. He shall make possible uniform purchasing for all City departments and offices when consistent with efficiency.
(c) Budget.
(1) The Director shall plan, prepare and execute the annual City operating budget. He shall direct the execution of the budget to maintain the programs, appropriations and limitations established by the Mayor and enacted by Council.
(2) He shall work closely with all department heads on matters involving budgetary problems.
(3) The Director shall also evaluate and recommend approval or disapproval of budget adjustment requests requiring Council action and he shall also perform such other duties consistent with this office as may be required by ordinances of Council or as directed by the Mayor.
(Ord. 2016-132. Passed 1-3-17.)