(a) Collection and Maintenance Responsibility.
(1) It shall be the duty of the Tax Administrator to collect and receive the tax imposed by this Chapter in the manner prescribed therein from the taxpayers, to keep an accurate record thereof and to report all moneys so received.
(2) It shall be the duty of the Tax Administrator to enforce payment of all income taxes owing the City, 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 make any return, including taxes withheld, and to show the dates and amounts of payments thereof.
(3) In the event the City Manager, on behalf of the City, enters into an agreement with any other entity 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 then all or a part of the duties and authority of the Tax Administrator may be assigned by such agreement to such other entity.
(b) Enforcement Authority. The Tax Administrator is hereby charged with the enforcement of the provisions of this Chapter including the interpretation and enforcement of the Rules and Regulations, 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 Chapter, including provisions for the re- examination and correction of returns.
(c) Determination of Taxes.
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 Administrator may determine the amount of tax appearing to be due the City 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) Compromise Authority. Subject to the consent of a majority of the Board of Review, the Tax Administrator shall have the power to compromise any liability imposed by this Tax Code.
(e) Installment Payments. Upon the demonstration and documentation of good cause, the Tax Administrator shall have the power to compromise penalty and interest liabilities imposed by this Chapter, consistent with this Chapter and the Rules and Regulations.
(Ord. 2957. Passed 5-1-07.)