(A) The Tax Administrator shall receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers, keep an accurate record thereof and report all moneys so received. All cashiers handling tax moneys shall be subject directly to Tax Administrator and shall give daily accountings to the Agency.
(B) The Tax Administrator shall enforce the payment of all taxes owed to the village and keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration and/or make any return including taxes withheld, and showing the dates and amounts of payments thereof.
(C) The Tax Administrator is hereby charged with the enforcement of this chapter and shall enforce the rules and regulations of Council relating to any matter or thing pertaining to the collection of village income taxes and the administration and enforcement of this chapter, including provisions for the examination and correction of returns and payments.
(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 village may determine the amount of tax appearing to be due to the village from the taxpayer and shall send to such taxpayer a written statement showing the amount of tax so determined, together with the interest and penalties thereon, if any.
(E) (1) The Tax Administrator shall have the power to abandon, aggregate, compromise or abate any liability, interest or penalty imposed by this chapter, for any of the following specific reasons and no other:
(a) Relative prohibitive cost of collection;
(b) De minimums; or
(c) Reasonable cause.
(2) Over and beyond these specific reasons, the Tax Administrator shall have the power to compromise any interest or penalty, or both, imposed by this chapter, subject to the consent of the Board of Review or pursuant to the regulations approved by Council. All administrative settlements made under this chapter shall be made a matter of record in the respective taxpayer's account file.
(Ord. 31-2007, passed 12-18-07)