(a) Duty to Receive Tax Imposed. It shall be the duty of the Administrator 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 so received.
(b) Duty to Enforce Collection. It shall be the duty of the Administrator to enforce payment of all taxes owing to the City, to keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration or make any return, or both, including taxes withheld, and to show the dates and amounts of payments thereof.
(c) Authority to Make and Enforce Regulations. The Administrator is hereby charged with the enforcement of the provisions of this chapter, 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.
(d) Authority to Arrange Installment Payments. 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 hardships and 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 chapter. 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 890.10 and 890.13(a) shall apply.
(e) Authority to Determine Amount of Tax Due. 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 to the City 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.
(f) Authority to Make Investigations. The Administrator, or any authorized employee, is hereby authorized to examine books, papers, records and Federal income tax returns of any employer or of any taxpayer or person subject to, or whoever the Administrator believes is subject to, the provisions of this chapter, for the purpose of verifying the accuracy of any return made, or, if no return was made, to ascertain the tax due under this chapter. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish, upon written request by the Administrator, or his or her duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
(g) Authority to Compel Productions of Records. The Administrator is hereby authorized to order any person presumed to have knowledge of the facts to appear before him or her and may examine such person, under oath, concerning any income which was or should have been returned for taxation or concerning any transaction tending to affect such income, and for this purpose may compel the production of books, papers, records and Federal income tax returns and the attendance of all persons before him or her, whether as parties or witnesses, whenever he or she believes such persons have knowledge of such income or information pertinent to such inquiry.
(h) Refusal to Produce Records. The refusal to produce books, papers, records and Federal income tax returns, or the refusal to submit to such examination, by any employer or persons subject to or presumed to be subject to the tax, or by any officer, agent or employee of a person subject to the tax or required to withhold tax, or the failure of any person to comply with the provisions of this chapter, or with an order or subpoena of the Administrator authorized hereby, shall be deemed a violation of this chapter, punishable as provided in Section 890.99.
(i) Confidential Nature of Information Obtained. Any information gained as the result of any returns, investigations, hearings or verifications required or otherwise authorized by this chapter shall be confidential, except for official purposes, or except in accordance with proper judicial order. No person shall divulge such information in violation of this section.
(j) Taxpayer Required to Retain Records. Every taxpayer shall retain all records necessary to compute his or her tax liability for a period of five years from the date of his or her return is filed or the withholding taxes are paid.
(k) Authority to Contract for Central Collection Facilities. The City has entered into an agreement for the establishment of a Regional Council of Governments pursuant to Ordinance 1971-32. The Council has organized a municipal tax collection agency known as the Regional Income Tax Agency. The Board of Trustees of the Regional Income Tax Agency is hereby authorized to administer and enforce the provisions of this chapter as the agent of the City, and the duties and authority of the Administrator hereunder may be performed by the Board of Trustees of said agency through the Administrator of said agency. However, the Administrator of said Agency shall have no authority to abate penalties or interest provided for in Sections 890.09(a) and (b).
(l) Assignment of Duties and Authority of the Administrator. In the event the Mayor, on behalf of the City, enters into an agreement with any other municipal corporation, firm or private corporation to act as agent for the City for the purpose of administering the income tax laws of the City and providing a central facility for the collection of the income tax, as provided in subsection (k) hereof, then all or a part of the duties and authority of the Administrator may be assigned by such agreement to such other municipal corporation. Such agreement shall be approved by Council. (Ord. 2005-15. Passed 2-16-05.)