(a) (1) The Administrator and his or her assistants, in cooperation with any designated income tax collection agency, such as the Regional Income Tax Agency (“RITA”), shall receive all municipal income taxes imposed and received from taxpayers; shall keep an accurate record thereof; and shall report all moneys so received.
(2) The Administrator and his or her assistants, in cooperation with any designated income tax collection agency, such as the Regional Income Tax Agency (“RITA”), shall enforce payment of all taxes owing this Municipality, shall keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration and make any return, including taxes withheld, and shall show the dates and amounts of payments thereof. The more liberal of the powers set forth herein or in Chapter 181 of the Streetsboro Codified Ordinances shall govern.
(b) The Administrator and his or her assistants, in cooperation with any designated income tax collection agency, such as the Regional Income Tax Agency (“RITA”), 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 or thing pertaining to the collection of taxes, disallowance of deductions as provided in subsection (c) hereof, and the administration and enforcement of the provisions of this chapter, including provisions for the reexamination and correction of returns. 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 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. The more liberal of the powers set forth herein or in Chapter 181 of the Streetsboro Codified Ordinances shall govern.
(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, due to excessive deductions, misallocation of income or otherwise, the Administrator may determine the amount of tax appearing to be due this Municipality from the taxpayer by reallocation of income, disallowance of a proportionate portion of the claimed deductions, or otherwise 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. The more liberal of the powers set forth herein or in Chapter 181 of the Streetsboro Codified Ordinances shall govern.
(d) The Administrator shall have the power to compromise any interest or penalty, or both. 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). The more liberal of the powers set forth herein or in Chapter 181 of the Streetsboro Codified Ordinances shall govern.
(Ord. 1998-84. Passed 7-6-98.)