(A) It shall be the duty of the Village Clerk to collect and receive the tax imposed by this subchapter.
(B) The Clerk shall keep an accurate and separate account of all such tax payments received, showing the name and address of the person remitting the tax and the date of each payment.
(C) The Clerk is hereby empowered to adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this subchapter, including provisions for reexamination, correction and amendment of all returns.
(D) The Clerk or any agent or employee designated in writing by the Clerk is hereby authorized to examine the books, papers and records of any tax collector during regular business hours in order to verify the accuracy of any return made or, if no return was made, to ascertain the tax imposed by this subchapter.
(E) If it shall appear to the Clerk any person has violated any provisions of this subchapter or any rule or regulation promulgated hereunder, or if the amount of any tax payment is incorrect in that it does not include all taxes payable for the calendar quarter or period or if the Clerk shall find the collection of any taxes which have accrued, but are not yet due, will be jeopardized by delay, declares the taxes immediately due and payable, or if it shall appear to the Clerk he or she has, by reason of any act or omission or by operation of law, become liable for the payment of any taxes, interest or penalties not originally incurred by him or her, the Clerk may, in any of those events, determine and assess the amount of the taxes or deficiency, together with the interest and penalties due and unpaid and immediately service notice upon the person of the determination and assessment and demand payment of the tax, interest and penalties.
(Prior Code, § 35.085) (Ord. 86-4, passed 7-28-1986) Penalty, see § 35.999