171.08 DUTIES OF THE TAX ADMINISTRATOR.
(a) (1) It shall be the duty of the Tax Administrator to collect and receive the tax imposed by this chapter in the manner prescribed herein, to keep an accurate record thereof and to report all monies so received.
(2) It shall be the duty of the Tax Administrator to enforce payment of all income taxes owing the City, to keep accurate records for a minimum of six (6) years showing the amount due from each taxpayer required to file a declaration and/or make any return, including a return of taxes withheld, and to show the dates and amounts of payments thereof.
(b) Enforcement Provisions.
(1) Such Administrator is hereby charged with the enforcement of the provisions of this chapter, including the interpretation and enforcement of the Rules and Regulations, and is hereby empowered to enforce this chapter and the Rules and Regulations authorized or required by this chapter, relating to any matter or thing pertaining to the collection and payment of taxes and the administration and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns.
(2) Any taxpayer or employer desiring a special ruling on any matter pertaining to this chapter and Rules and Regulations should submit to the Tax Administrator in writing all the facts pertinent to the matter on which the ruling is sought.
(3) This chapter and Rules and Regulations, together with all amendments and supplements hereto and all changes herein, will be on file at the office of the Tax Administrator and will be open to public inspection.
(4) The Tax 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 Tax Administrator that, due to certain hardship conditions, he is unable to pay the full amount of the tax due. Such authorization shall not be granted until the proper returns are filed by the taxpayer for all amounts owed by him under this chapter.
(c) Estimation of Tax by the Tax Administrator.
(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 Tax Administrator may determine the amount of tax appearing to be due the City from the taxpayer, may assess the taxpayer upon the basis of such determination and may send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
(2) Such determination of tax may be adjusted upon submission by the taxpayer of actual records from which his tax may be computed.
(d) Upon the demonstration and documentation of good cause, the Tax Administrator shall have the power to compromise penalty and interest liabilities imposed by this Ordinance, consistent with this chapter and Rules and Regulations.
(e) Subject to the consent of the Board of Review, the Tax Administrator shall have the power to compromise any liability imposed by this chapter.
(f) It shall be the duty of the Tax Administrator to monitor the application of this chapter and to report to both the Board of Review and Council any recommendations for additions, deletions or adjustments. (Ord. 2003-96E. Passed 12-23-03; Ord. 2015-40. Passed 11-24-15.)