(a) The Commissioner of Taxation shall receive the tax imposed by this chapter from the taxpayers in the manner prescribed herein, shall keep an accurate record thereof and shall report all moneys so received.
The Commissioner shall give full and complete information to Council upon request of Council.
The Commissioner shall enforce payment of all taxes owing the City, shall keep accurate records for the statutory period set forth in Ohio law, showing the amount due from each taxpayer required to file a declaration and/or make any return, including tax withheld, and shall show the dates and amounts of payments thereof.
(b) The Commissioner is hereby charged with the enforcement of the provisions of this chapter and is hereby authorized, subject to the approval of the Board of Review, to adopt, promulgate and 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 the re-examination and correction of returns.
(c) In any case where a taxpayer has failed to file a tax return when due or has filed a tax return which does not reflect the correct amount of tax due, the Commissioner may assess the amount of tax appearing to be due, together with the applicable penalty and interest, in the following manner:
(1) A proposed assessment shall be served upon the taxpayer in person or by mailing it to the taxpayer's last known address. Proof of mailing, furnished by the U.S. Post Office, shall be presumptive proof of receipt thereof by the addressee. The proposed assessment must indicate the amount and type of tax due, the tax year for which the tax is due and the amount of applicable penalties and interest.
(2) A taxpayer subject to a proposed assessment under paragraph (a)(1) hereof may file a written request for a hearing with the Commissioner. Within fifteen days of receipt of the request for a hearing, the Commissioner shall withdraw, modify or affirm the proposed assessment, at which time the assessment shall become final.
(3) If no request for a hearing is received as prescribed in paragraph (a)(2) hereof, the proposed assessment shall become final fifteen days after being served or mailed and a notice of the final assessment shall be served upon the taxpayer in the same manner as the proposed assessment.
(d) A taxpayer shall have sixty days from the date the assessment becomes final under paragraph (c)(2)hereof to appeal the assessment to the Board of Review as provided in Section 880.13.
(e) Whenever the Commissioner issues a decision that is appealable to the Board of Review (880.13), he or she must inform the taxpayer of their right to appeal and the manner in which the appeal is to be filed.
(Ord. 94-58. Passed 11-22-94; Ord. 2004-5. Passed 2-12-04.)