181.08 DUTIES OF THE ADMINISTRATOR.

   (a)   (1)   It shall be the duty of the Tax Administrator to collect and 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 money so received.

      (2)   It shall be the duty of the Tax Administrator to enforce payment of all taxes owed to the City of Tallmadge, to keep accurate records for a minimum of six (6) years showing the amount due from each taxpayer required to make any return, including taxes withheld, and to show the dates and amounts of payments thereof.

   (b)   The Tax Administrator is hereby charged with the enforcement of the provisions of this Chapter, and is hereby 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 and the administration and enforcement of the provisions of this Chapter, including provisions for the re-examination and corrections of returns. Taxpayers are required to comply with the requirements of this Chapter and any rules and regulations.

      (1)   The Tax 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 Tax Administrator that, due to certain hardship conditions, he is unable to pay the full amount of the tax due.

      (2)   (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 181.11 and 181.12 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 Tax Administrator may determine the amount of tax appearing to be due the City of Tallmadge 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. If the taxpayer fails to respond to the assessment within thirty days, the tax, penalties, and interest assessed shall become due and payable and collectible as are other unpaid taxes, penalty, and interest. Failure to substantiate the taxpayer's return and absent such proof, the determination of the Tax Administrator shall be final, subject to the provisions of Section 181.13.

   (d)   Subject to review by the Board of Review or pursuant to regulation approved by said Board, the Tax Administrator shall have the power to compromise any interest or penalty, or both, as set forth in Section 181.10.

(Ord. 13-2007. Passed 1-25-07.)