§ 38A.08 DUTIES OF THE ADMINISTRATOR.

   (A)   (1)   It shall be the duty of the Administrator to receive the tax imposed by this subchapter in the manner prescribed herein from the taxpayers; to keep an accurate record thereof; and to report all monies so received.

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

   (B)   The Administrator is hereby charged with the enforcement of the provisions of this subchapter, 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 this subchapter, including provisions for the reexamination and correction of returns.

      (1)   The Administrator 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 Administrator that, due to certain hardship conditions, he or she 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 or her under this subchapter.

      (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 §§ 38A.11, 38A.16 and 10.99 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 Administrator 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 penalties thereon, if any.

   (D)   Subject to the consent of the Board of Review or pursuant to regulation approved by the Board of Review, the Administrator shall have the power to compromise any interest or penalty, or both, imposed by § 38A.10.

(Ord. 623, passed 11-16-71; Am. Ord. 22-02, passed 9-3-02)