(a) (1) 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 moneys so received.
(2) It shall be the duty of the Administrator to enforce payment of all taxes owing Rossford, to 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 to show the dates and amounts of payments thereof.
(b) Such 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.
(c) 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 Rossford 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.
(d) Subject to the consent of the Board of Review, or pursuant to regulation approved by such Board, the Administrator shall have the power to compromise any interest or penalty, or both, imposed by Section 193.10.
(e) The Administrator shall be appointed by the Mayor, subject to the approval of Council. He may be removed at any time with or without cause by a two-thirds vote of Council. He 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 shall have authority to employ such assistants, clerks, investigators and other help on a full or part-time basis as he may determine is necessary for proper performance of his duties under the chapter. Such assistants, clerks, investigators and other help shall receive such compensation as may be determined from time to time by Council.
(Ord. 1897. Approved by voters 11-8-88.)