(a) The Commissioner of Taxation shall receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers, keep an accurate record thereof, and report all moneys so received.
(b) The Commissioner of Taxation shall enforce payment of all taxes owing the City, keep accurate records for a minimum of six years showing the amount due from each taxpayer required to file a declaration and/or make any return including taxes withheld, and show the dates and amounts of payments thereof.
(c) The Commissioner of Taxation 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, promulgate and 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 and arrangement for installment payments.
(d) 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 Commissioner of Taxation may determine the amount of tax appearing to be due the City 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.
(e) Portions of this tax ordinance and tax regulations imposed by this chapter vary from the income tax imposed by the Congress of the United States. The rules and regulations imposed by the City of Trenton Commissioner of Taxation pursuant to subsection (c) hereof need not correspond with those imposed by the Internal Revenue Service.
(f) Upon the demonstration and documentation of good cause and the consent of a majority of the Board of Review, the Commissioner of Taxation shall have the power to compromise penalty and interest liabilities imposed by this chapter, consistent with this chapter and the Rules and Regulations.
(Ord. 05-2014. Passed 3-6-14.)