181.08 DUTIES OF THE ADMINISTRATION.

   (a)   (1)   It shall be the duty of the Tax Commissioner to collect and receive the tax imposed by this chapter in the manner prescribed herein; it shall also be the duty of the Tax Commissioner to keep an accurate record thereof, and to report all monies so received.

      (2)   It shall be the duty of the Tax Commissioner to enforce payment of all taxes owed to the City of Norwood, to keep accurate records for a minimum of six (6) years showing the amount due from each taxpayer required to file a declaration and/or to make any return, including returns for taxes withheld, and to show dates and amounts of payments thereof.

      (3)   It shall be the duty of the Tax Commissioner to direct the activities of the Tax Department.

   (b)   The Tax Commissioner is hereby charged with the administration and enforcement of the provision of this chapter, and is hereby empowered, subject to the approval of the Tax Board of Appeals, to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and to the administration and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns.

      (1)   The Tax Commissioner 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 satisfaction of the Tax Commissioner 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 this chapter.

      (2)   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 provisions of Sections 181.11, 181.12 and 181.13 shall apply.

   (c)   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 Tax Commissioner may determine the amount of tax appearing to be due the City of Norwood from the taxpayer and may send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.

   (d)   Subject to the consent of the Tax Board of Appeals, or pursuant to regulation approved by said Board, the Tax Commissioner shall have the power to compromise any interest or penalty, or both, imposed by Section 181.11.

(Ord. 93-2000. Passed 12-12-00.)