The administration of this article is vested in and shall be exercised by the Town Recorder, who shall prescribe forms and reasonable rules or procedures in conformity with this article for the making of returns, and for the ascertainment, assessment and collection of the taxes imposed hereunder the Town Recorder may require any person, by notice served upon such person, to make such returns and keep such records as the Town Recorder may deem sufficient to show whether or not such person is liable under this article for such tax.
The Town Recorder, if she/he deems it necessary, based upon past experience with a taxpayer, based on the past practices of a taxpayer, based on the financial condition of the taxpayer, or based on the size of the contract, in order to insure payment of the taxes levied hereunder, may require a deposit to be paid by the taxpayer prior to when the taxes accrue and are otherwise payable. The amount of the deposit shall be determined and/or based upon the taxpayer's projected gross income or gross proceeds of sale for the applicable tax period. This deposit shall be paid to the Town, at a date and time, and in a manner determined by the Town Recorder.
For the purpose of ascertaining the correctness of a tax return or an assessment for the purpose of making an estimate of any taxpayer's liability for the tax administered under this article, the Town Recorder shall have the power to examine or cause to be examined, by any agent or representative designated by the Town Recorder, any books, papers, records, memoranda or other documents bearing upon the matters required to be included in the return and may require the attendance of the person rendering the return or the attendance of any other person having knowledge of the matters contained therein. In connection therewith, the Town Recorder may take testimony and shall have the power to administer an oath to such person.
The Town Recorder has the power to issue subpoenas and subpoenas duces tecum to compel the attendance of witnesses and production of documents for the purpose of ascertaining the correctness of a tax return or for performing an assessment or for any hearing held by the Town Recorder. In case of the failure or refusal of a witness to appear and testify or to produce evidence, the Town Recorder may invoke the aid of the Monongalia County Circuit Court. Upon proper showing, the Town Recorder may apply for an order requiring the witness to appear and give testimony and produce evidence concerning the matter in question. (Passed 3-15-22)