(a) It shall be the duty of the Commissioner of Taxation to collect and receive the tax imposed by this chapter, in the manner prescribed by this chapter, from the taxpayers. It shall also be his duty to keep an accurate record for a minimum of five years showing the amount received by him from each taxpayer required to file a declaration and/or make a return and the date of such receipt. Records need not be kept longer than five years unless an account is not paid in full, or unless an investigation is pending on an account.
(b) 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 Commissioner of Taxation shall fix the amount of tax due the City from the taxpayer and shall send to such taxpayer by first class mail a written statement showing the amount of tax so fixed, together with interest and penalties thereon, if any.
(c) For good cause shown, the Commissioner of Taxation, with the concurrence of a City Attorney, may waive penalties and/or interest, compromise a claim for taxes due and enter into payment agreements with taxpayers.
(Ord. 86-459. Passed 7-22-86.)