(a) Duties and authority of the Finance Director.
(1) 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 moneys so received. All employees handling tax moneys shall be subject directly to the Finance Director and shall give daily accountings to the Finance Director.
(2) It shall be the duty of the Finance Director 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.
(3) The Finance Director is hereby charged with the enforcement of the provisions of this chapter and the enforcement of the rules and regulations of the Council of the city relating to any matter or thing pertaining to the collection of the 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.
(4) 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 Finance Director 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. A taxpayer shall have 30 days after receipt of notice of any proposed imposition of tax, interest and/or penalties within which to file a written protest or explanation with the Finance Director. If no protest or explanation is filed within the prescribed time, the proposed imposition of tax, interest and/or penalties shall become and be the final assessment. Upon filing of a written protest or explanation, the Finance Director shall determine the assessment, which may or may not be the same as the proposed assessment.
(5) Subject to the consent of the Board of Review or pursuant to regulations approved by the Council of the city, the Finance Director shall have the power to compromise any interest or penalty, or both, imposed by this chapter.
(6) A Department of Taxation is hereby created within the office of the Finance Director. Such Department of Taxation shall have such deputies, clerks and other employees as may from time to time be determined to be necessary by the Council of the city, and shall receive such salary as may be determined by City Council. The Finance Director shall appoint 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 Finance Director. The Finance Director shall prescribe the form and method of accounts and reports for that Department, as well as the forms for taxpayer’s returns and declarations, 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 the receipt. The Finance Director shall also make written report to Council annually of all moneys collected hereunder during the preceding year.
(b) Investigative powers of the Finance Director; penalty for divulging confidential information.
(1) The Finance Director, or his or her duly authorized agent or employee, is hereby authorized to examine the books, papers, records, and federal and state income tax returns of any employer, or of any taxpayer or person subject to the tax, or believed to be subject to the provisions of this chapter, for the purpose of verifying the accuracy of any return made, or, if no return was made, to ascertain the tax due. Every such employer, supposed employer, taxpayer, or supposed taxpayer is hereby directed and required to furnish to the Finance Director or his or her duly authorized agent or employee, within 30 days following a written request by the Finance Director or his or her duly authorized agent or employee, the means, facilities, and opportunity for making the examination and investigations as are hereby authorized.
(2) The Finance Director, or his or her duly authorized agent or employee, is hereby authorized to examine any person, employer or employee under oath, concerning any income which was or should have been returned for taxation, and for this purpose may compel the production of books, federal and state income tax records, papers, and records and the attendance of all persons before him or her, whether as parties or witnesses, wherever he or she believes the persons have knowledge of that income.
(3) The refusal to produce books, papers, records and federal and state income tax returns, or the refusal to submit to the examination by any employer or persons subject or presumed to be subject to the tax by any officer, agent or employee if a person subject to the tax or required to withhold tax or the failure of any person to comply with the provisions of this chapter or with any order or subpoena of the Finance Director authorized hereby shall be deemed a violation of this chapter, punishable as provided in § 881.99.
(4) Tax returns, investigations, hearings, and all audit papers and information connected therewith are confidential and shall be carefully preserved so that they shall not be available for inspection by anyone other than the proper agents of the city for official tax purposes.
(c) Penalty for divulging confidential information. Any information gained, as the result of the filing of any tax returns, investigations, hearings or verifications required or authorized by this chapter, shall be confidential, except for official tax purposes and except in accordance with proper judicial order. Any person divulging such information shall, upon conviction thereof, be deemed guilty of a misdemeanor of the first degree and shall be subject to a fine or penalty of not more than $1,000 or imprisonment for a term not exceeding six months, or both. Each disclosure shall constitute a separate offense. In addition to the above penalties, any employee of the city who violates the provisions of this section relative to disclosures of confidential information shall be subject to immediate dismissal from the service of the city.
(Ord. 50-2015, passed 12-21-2015)