(A) There is created a department to be known as the Income Tax Department. This Department shall be administered by the Tax Administrator, who shall be appointed by the City Manager, and any other assistants and clerks as the City Manager shall also appoint.
(B) It shall be the duty of the Tax Administrator to receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers, to report all moneys so received, to keep accurate records for a minimum of six years showing the amount due from each taxpayer required to file a declaration or to make any return, including taxes withheld, and to show the dates and amounts of payments thereof.
(C) (1) The Tax Administrator is charged with the enforcement of the provisions of this chapter, and is 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 administration and enforcement of the provisions of this chapter, including provisions for the reexamination and correction of returns. Taxpayers are hereby required to comply not only with the provisions of this chapter, but also with the rules and regulations.
(2) 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. The authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him under the chapter.
(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 the taxpayer a written statement (i.e. assessment) showing the amount of tax so determined, together with interest and penalties thereon, if any. 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, penalty, and interest.
(E) Every taxpayer shall retain all records necessary to compute his tax liability for a period of six years from the date his return is filed, or the withholding taxes are paid.
(F) Subject to the consent of the Board of Review or pursuant to regulation approved by the Board, the Tax Administrator shall have the power to compromise any interest or penalty, or both, imposed by § 36.10.
(Ord. 09-3301, passed 8-20-09)