(a) The Administrator shall receive the tax imposed by this chapter in the manner prescribed herein from the taxpayer, keep an accurate record thereof, and report all moneys so received.
(b) The Administrator shall enforce payment of all taxes owing to the Village of Richfield, keep accurate records for a minimum of six years showing the amount due from each taxpayer required to file a declaration and made any return, or both, including taxes withheld, and show the dates and amounts of payments thereof.
(c) The Administrator is charged with the enforcement 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. Taxpayers are hereby required to comply with said rules and regulations.
(d) 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 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 under this chapter. Failure to make any deferred payment when due shall cause the total unpaid amount, including penalty and interest, to become due and payable upon demand, and the provisions of Section 191.09
(a) and 191.08
(e) shall apply.
(e) Authority to determine amount of tax due.
(1) 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 Village of Richfield 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.
(2) A taxpayer may, within fifteen days after the date the proposed assessment was served or mailed, file a written protest with the Administrator. Within fifteen days after receipt of the protest, the Administrator shall give the protestant an opportunity to be heard; provided further that the Administrator may extend the date of hearing for good cause shown. After the hearing the Administrator shall withdraw the assessment or shall adjust or reaffirm the assessment and it shall then become final. If no protest is filed as herein provided, such proposed assessment shall become final fifteen days after being served.
(3) A taxpayer shall have thirty days after the date the final assessment was served or mailed within which to file written notice of appeal with the Board of Review, and the appeal shall be handled in accordance with Section 191.15. If no protest is filed as herein provided, such proposed assessment shall become final thirty days after being served.
(f) The Administrator, or any authorized employee, is hereby authorized to examine the books, papers, records and Federal and State income tax returns of any employer or of any taxpayer or person subject to or whom 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 within fifteen (15) calendar days following a written request by the Administrator, or his duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
(g) The Administrator is hereby authorized to order any person presumed to have knowledge of the facts to appear before him and may examine such person under oath concerning any income which was or should have been returned for taxation, or any transaction tending to affect such income, and for this purpose may compel the production of books papers, records and Federal and State income tax returns and the attendance of all persons before him, whether as parties or witnesses, whenever he believes such persons have knowledge of such income or information pertinent to such inquiry.
(h) The refusal to produce books, papers, records and Federal income tax return, or the refusal to submit to such examination by any employer or persons subject or presumed 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 191.08(e).
(i) 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 tax purposes, or except in accordance with proper judicial order. Whoever divulges such information in violation of this section shall be fined not more than one thousand dollars ($1,000) or imprisoned not more than six months, or both. Each disclosure shall constitute a separate offense.
In addition to the above penalty, any employee of the Village of Richfield who violates this section relative to disclosures of confidential information shall be punished by immediate dismissal.
(j) Every taxpayer shall retain all records necessary to compute his tax liability for a period of six years from the date his return is filed, or the withholding taxes are paid.
(k) The Mayor may enter into an agreement on behalf of the Village with any other municipal corporation, firm or private corporation to permit such other corporation to act as agent for the Village for the purpose of administering the Village income tax laws and providing a central collection facility for the collection of the income tax on behalf of the Village of Richfield. Such agreement shall be approved by Council.
(l) In the event the Mayor, on behalf of the Village, enters into an agreement with any other municipal corporation, firm or private corporation, to act as agent for the Village of Richfield for the purpose of administering the Village income tax laws and providing a central facility for the collection of the income tax, as provided in Section 191.12(k), then all or part of the duties and authority of the Administrator may be assigned by such agreement to such other corporation. Such agreement shall be approved by Council.
(Ord. 17-2006. Passed 3-17-06.)