173.07 DUTIES OF INCOME TAX SUPERVISOR.

   (a)   The Income Tax Supervisor 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. The Income Tax Supervisor 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 or to make any return, or both, including taxes withheld; and shall show the dates and amounts of payments thereof.

   (b)   The Income Tax Supervisor is hereby charged with the enforcement of the provisions of this chapter, and is hereby empowered, subject to 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 correction of returns.

      (1)   The Income Tax Supervisor 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 Income Tax Supervisor that, due to certain hardship conditions, he is unable to pay the full amount of the tax due. This authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him under the chapter.

      (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 173.10 and 173.11 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 Income Tax Supervisor may determine the amount of tax appearing to be due this Municipality from the taxpayer and shall send to the taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon, if any.

   (d)   Subject to the consent of the Board of Review or pursuant to regulation approved by the Board, the Income Tax Supervisor shall have the power to compromise any interest or penalty, or both, imposed by Section 173.09.

(Ord. 4173. Passed 12-9-03.)