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(a) It shall be the duty of the Finance Director 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 monies so received. The Administrator and all clerks and deputies handling City Income Tax monies shall be responsible directly to the Finance Director and shall give daily accounting to the Finance Director.
(b) It shall be the duty of the Administrator to enforce payment of all taxes owing to the City, to keep accurate records for a minimum of five years showing the amount due from each Taxpayer required to file a declaration or make any return, including taxes withheld, and to show the dates and amounts of payments thereof.
(c) The Administrator is charged with the enforcement of the provisions of this Chapter and to enforce the rules and regulations of the City Commission, 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 City Income Tax returns and payments.
(d) In any case where a Taxpayer or Employer has failed to file a return or has filed a return that does not show the proper amount of tax due, the Administrator may determine the amount of tax appearing to be due the City from the Taxpayer and shall send to the Taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any. Such assessment shall be collected in accordance with the rules and regulations as set forth by this Chapter, the Administrator, and the Board.
(e) Subject to the consent of the Board or pursuant to regulations approved by the City Commission, the Administrator shall have the power to compromise any interest or penalty, or both, imposed by this Chapter.
(f) A Division of Taxation is created within the Department of Finance of the City. This Division of Taxation shall have any deputies, clerks, and other Employees as may be needed from time to time determined by the City Commission and/or City Manager. The Employees of the Division of Taxation shall receive a salary as shall be determined by the existing collective bargaining agreement for union personnel and by the City Manager for non-union personnel. The Administrator shall recommend all appointments of personnel and purchase all equipment, supplies, and material for the Division of Taxation subject to the approval of the Finance Director in accordance with the established City purchasing policies and the City personnel rules and regulations. The Division of Taxation shall be charged with the administration and operation of this Chapter, under the direction of the Finance Director. The Finance Director shall prescribe the form and method of accounts and reports for said Department, as well as the forms for Taxpayers’ returns and declarations, and shall be charged with the internal examination and audit of all the accounts, and shall exhibit accurate records showing the amount received from each Taxpayer and the date of the receipt. The Finance Director shall also make written report to the City Commission annually of all moneys collected hereunder during the preceding year.
(Ord. 05-100. Passed 6-13-05.)