(a) The Tax Administrator shall receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers; shall keep an accurate record thereof; and shall report all moneys so received. All cashiers handling tax moneys shall be subject directly to the Tax Administrator and shall give daily accountings to the Tax Administrator.
(b) It shall be the duty of the Tax Administrator to enforce payment of all taxes owing the City, 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.
(c) The Tax Administrator is hereby charged with the enforcement of the provisions of this chapter and to enforce the rules and regulations as approved by the Board of Review relating to any matter or thing pertaining to the collection of City income taxes and the administration and enforcement of the provisions of this chapter, including provisions for the examination and correction of returns and payments. Taxpayers are hereby required to comply with said rules and regulations.
(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 Tax Administrator may determine the amount of tax appearing to be due the City 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. Such determination may be modified or amended based upon information or data subsequently secured by or made available to the Tax Administrator. If the taxpayer fails to respond to the assessment within 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 regulations approved by the Board, the Tax Administrator shall have the power to compromise any interest or penalty, or both, imposed by this chapter.
(f) A Department of Taxation is hereby created within the office of the Treasurer; the Department of Taxation shall have such assistants, clerks and other employees as may be from time to time determined by Council, and shall receive such salary as may be determined by Council. The Treasurer shall make all appointments of personnel and purchase all equipment, supplies and material for the Department of Taxation. The Department of Taxation shall be charged with the administration and operation of this chapter, under the direction of the Treasurer. The Tax Administrator, who works under the direction of the Treasurer, shall prescribe the form and method of accounts and reports for the Department, as well as the forms for taxpayers’ returns and declarations, and shall be charged with the internal examination and audit of all such accounts, and shall exhibit accurate records showing the amount received from each taxpayer, and the date of such receipt. The Treasurer shall also make written report to Council annually of all moneys collected hereunder during the preceding year.
(Ord. 051206-85. Passed 12-20-05.)