(a) The City Treasurer shall collect and receive the tax imposed by this chapter, in the manner prescribed by this chapter, from the taxpayers. He shall also keep an accurate record for a minimum of five years showing the amount received by him and from each taxpayer required to file a declaration and/or make a return and the date of such receipt.
(b) The City Treasurer 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 administration and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns and payments.
(Ord. 9126/81. Passed 11-12-81.)
(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 City Treasurer shall fix the amount of tax actually due the City from the taxpayer and shall send to such taxpayer a written statement showing the amount of tax so fixed, together with interest and penalties thereon, if any.
(Ord. 11641/02. Passed 10-23-02.)