880.09 DUTIES OF THE ADMINISTRATOR.
   (a)   Duty to Receive Tax and Enforce Collection.
      (1)   It shall be the duty of the Administrator to receive the tax imposed by this chapter in the manner prescribed from the taxpayers, to keep an accurate record thereof and to report all moneys so received.
      (2)   It shall be the duty of the Administrator to enforce payment of all taxes owing the City imposed by this chapter, 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 amounts of payments thereof.
   (b)   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, promulgate and 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)   Authority to Arrange Installment Payments. 
      (1)   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 hardship 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.
      (2)   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 880.12 and 880.99 shall apply.
   (d)   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 the City and shall send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
   (e)   Authority Granted by Board of Review. Subject to the consent of the Board of Review or pursuant to regulation approved by the Board, the Administrator shall have the power to compromise any interest or penalty, or both, imposed by Section 880.11.
(Ord. 1970-67. Passed 12-7-70; Ord. 2001-010. Passed 2-5-01; Ord. 2004-167. Passed 2-28- 04.)