(A) (1) It shall be the duty of the tax commissioner to collect and receive the tax imposed by this chapter in the manner prescribed herein, and to keep an accurate record thereof, and to report all monies so received.
(2) It shall be the duty of the tax commissioner to enforce payment of all earnings taxes owing this city, to keep accurate records, for a minimum of 6 years, showing the amount due from each taxpayer required to file a declaration or make any return, including a return of taxes withheld, and to show the dates and amounts of payments thereof.
(B) The tax commissioner 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 authorized or required by this chapter pertaining to the collection and payment of taxes and the administration and enforcement of this chapter including provisions for the re- examination and correction of returns.
(C) 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 commissioner may determine the amount of tax appearing to be due this city from the taxpayer and will, if possible, send to the taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
(D) Subject to the consent of the board of review or pursuant to regulation approved by the board of review, the tax commissioner shall have the power to compromise any liability imposed by this chapter.
('68 Code, § 300.16) (Am. Ord. 48-2003, 12-17-03)