(a) (1) It shall be the duty of the Director to receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers: to keep an accurate record thereof; and to report all monies so received.
(2) It shall be the duty of the Director to enforce payment of all taxes owed to Sunbury, to keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration and/or make any return, including taxes withheld, and to show the dates and amounts of payments thereof.
(b) The Director is hereby charged with the enforcement of the provisions of this chapter, and is hereby empowered, to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and the administration and enforcement of the provisions of this chapter including provisions for the re-examination and correction of returns.
The Director 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 Director that, due to certain hardship conditions, he is unable to pay the full amount of the tax due. Such 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 Section 181.11 and 181.99 shall apply.
(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 the Director may determine the amount of tax appearing to be due Sunbury from the taxpayer and shall send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.
(d) The Director shall have the power to compromise any interest or penalty, or both, imposed by Section 181.10.
(Ord. 98-032. Passed 10-21-98.)