(a) 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.
(b) It shall be the duty of the Administrator to enforce payment of all taxes owing the Municipality, to keep accurate records for a minimum of six years showing the amount due from each taxpayer required to file declaration and/or make any return, including taxes withheld, and to show the dates of the amount of payments thereof.
(c) 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 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. 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 Administrator may determine the amount of tax so determined, together with interest and penalties if any, and shall in writing inform the taxpayer of the total assessed amount so due. Such assessment shall be collected in accordance with the rules and regulations as set forth by the Tax Commissioner and approved by the Board of Review.
(e) 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 and penalty, or both, imposed by Section 171.10.
(Ord. 06-05. Passed 2-14-05.)