(a) It shall be the duty of the City Treasurer to receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers; to keep an accurate record thereof; and to report all monies received. All cashiers handling tax monies shall be subject directly to the City Treasurer and shall give daily accountings to the City Treasurer.
(b) It shall be the duty of the Finance Director to enforce payments of all taxes owing to the City of Oberlin, to 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 to show the dates and amount of payments thereof.
(c) The Finance Director is hereby charged with the enforcement of the provisions of this chapter and to enforce the rules and regulations relating to any matter or thing pertaining to the collection of the City income taxes and the administration and enforcement of the provisions of this chapter, including provisions for the examination and correction of returns and payments. Taxpayers are required to comply with the requirements of this chapter and any rules and regulations promulgated thereto.
(d) In any case where a taxpayer has failed to file a return or has filed a return which does not show proper amount of tax due, the Finance Director may determine the amount of tax appearing to be due the City of Oberlin from the taxpayer and shall send such taxpayer a written statement showing the amount of tax determined, together with interest and penalties thereon, if any. Such determination may be modified or amended based upon information or data subsequently secured by or made available to the Finance Director. If the taxpayer fails to respond to the assessment within 30 days the assessment shall become final and the tax, penalties, and interest assessed shall become due and payable and collectible as are other unpaid taxes.
(e) The Finance Director shall have the power to compromise any interest or penalty or both, imposed by this chapter.
(f) The Finance Department shall be charged with the administration and operation of this chapter, under the direction of the Finance Director. The Finance Director shall prescribe the form and method of accounts and reports for said department, as well as the forms for taxpayers' returns and declarations, and shall be charged with the internal examination and audit of all such accounts, and shall exhibit accurate records showing the amount received from each taxpayer, and the date of said receipt. The Finance Director shall also make a written report to Council annually of all monies collected hereunder during the preceding year.
(Ord. 06-49AC. Passed 6-19-06.)
(Ord. 06-49AC. Passed 6-19-06.)