(a) Duty to Receive Tax and Maintain Records.
(1) The Administrator shall receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers, shall keep an accurate record thereof, and shall report all moneys so received.
(2) The Administrator shall enforce payment of all taxes owing the City of Stow, shall keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration, or file any return, including taxes withheld, and shall show the dates and amounts of payments thereof.
(b) Duty to Make and Enforce Regulations. The Administrator 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 relating to any matter pertaining to the collection of taxes, disallowance of deductions as provided in subsection (d) hereof, and the administration and enforcement of the provisions of this chapter, including provisions for the examination and correction of returns.
(c) Authority to Arrange Installment Payments. The Administrator is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments when the taxpayer has proved to the Administrator that, due to certain hardship conditions, he is unable to pay the full amount of the tax due. Authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him under this chapter. Failure to make any deferred payment when due shall cause the total unpaid amount, including penalty and interest, to become payable on demand and the provisions of Sections 195.75, 195.77 and 195.80 shall apply.
(d) Authority to Determine Amount of Tax Due. 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 Administrator may determine the amount of tax appearing to be due the City of Stow from the taxpayer and shall send to the taxpayer a written statement showing the amount of tax so determined, together with the method for determination thereof and the interest and penalties thereon, if any. The burden shall rest on the taxpayer, by timely production of his books and records or otherwise, to substantiate his return and absent such proof, the determination of the Administrator shall be final, subject to the provisions of Section 195.85.
(e) Authority to Abate Penalty and Interest. The Administrator may abate penalty or interest, or both for good cause shown. In cases of tax return discrepancies of five dollars ($5.00) or less, the Tax Administrator shall have the authority to officially waive collection of such amount(s) when the anticipated cost of collection shall exceed five dollars ($5.00).
(Ord. 2000-130. Passed 4-13-00.)