(a) It shall be the duty of the Commissioner 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 moneys so received.
(b) It shall be the duty of the Commissioner to enforce payment of all taxes owing Perrysburg; 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.
(c) The Commissioner is hereby charged with the enforcement of the provisions of this chapter.
(d) 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 Commissioner may assess the amount of tax appearing to be due the City from the taxpayer and shall send to such taxpayer by certified mail a written statement showing the amount of tax, if any, so determined, together with interest and penalties thereon. Such determination may be modified or amended based upon information or data subsequently secured by or made available to the Commissioner. If the taxpayer fails to respond to the assessment within thirty (30) days, the tax, penalties, and interest assessed shall become due and payable and collectible, as are other unpaid taxes.
(e) Subject to the consent of the Board of Review or pursuant to regulation approved by the Board, the Commissioner shall have the power to compromise any interest or penalty, or both, imposed by Section 890.10.
(f) The Commissioner shall be appointed by the Mayor, subject to the approval of Council. He or she may be removed at any time with or without cause by a two-thirds vote of Council. He or she shall give bond in such sum and shall receive such compensation as may be determined from time to time by Council. Subject to the approval of Council he/she shall have authority to employ such assistants, clerks, investigators and other help on full or part time basis as he/she may determine is necessary for proper performance of duties under this chapter. Such assistants, clerks, investigators and other help shall receive such compensation as may be determined from time to time by Council.
(g) The Commissioner is authorized to arrange for installment payments in accordance with Section 890.05(l).
(Ord. 104-2015. Passed 11-17-15.)