(A) It shall be the duty of the Village Clerk to receive the tax imposed by this subchapter in the manner prescribed herein from the taxpayers; to keep an accurate record thereof; and to report all monies so received. All cashiers handling tax monies shall be subject directly to the Village Clerk and shall give daily accountings to the Village Clerk.
(B) It shall be the duty of the Village Clerk to enforce payment of all taxes owing the village, to keep accurate records for a minimum of five 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.
(C) The Village Clerk is hereby charged with the enforcement of the provisions of this subchapter and to enforce the rules and regulations of Council of the village, relating to any matter or thing pertaining to the collection of village income taxes and the administration and enforcement of the provisions of this subchapter, including provisions for the examination and correction of returns and payments.
(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 Village Clerk may determine the amount of tax appearing to be due the village 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.
(E) Subject to the consent of the Board of Review or pursuant to regulations approved by the Council of the village, the Village Clerk shall have the power to compromise any interest or penalty, or both, imposed by this subchapter.
(F) A Department of Taxation is hereby created within the office of the Village Clerk. The Department of Taxation shall have deputies, clerks and other employees as may be from time to time determined by the Council of the village, and shall receive such salary as may be determined by Village Council. The Village Clerk shall recommend all appointments of personnel and purchase all equipment, supplies and material for the Department of Taxation subject to the approval of Council. The Department of Taxation shall be charged with the administration and operation of this subchapter, under the direction of the Village Clerk. The Village Clerk shall prescribe the form and method of accounts and reports for the Department, as well as the forms for taxpayer's returns and declarations, and shall be charged with the internal examination and audit of all accounts, and shall exhibit accurate records showing the amount received from each taxpayer, and the date of such receipt. The Village Clerk shall also make written report to Council annually of all monies collected hereunder during the preceding year.
(Ord. 1976-54, passed 12-13-1976)