(a) The Director of Finance 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. All cashiers handling tax moneys shall be subject directly to the Director of Finance and shall give daily accountings to the Director of Finance.
(b) The Director of Finance shall enforce payment of all taxes owing the Municipality, keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration and make any return, including taxes withheld and shall show the dates and amounts of payments thereof.
(c) The Director of Finance is hereby charged with the enforcement of the provisions of this chapter and shall enforce the rules and regulations of Council relating to any matter or thing pertaining to the collection of the Municipal income taxes and the administration and enforcement of the provisions of this chapter, including provisions for the examination and correction of returns and 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 Director of Finance may determine the amount of tax appearing to be due the Municipality from the taxpayer and shall send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereof if any.
(e) Subject to the consent of the Board of Review or pursuant to regulations approved by Council, the Director of Finance shall have the power to compromise any interest or penalty or both, imposed by this chapter.
(f) A Department of Taxation is hereby created within the office of the Director of Finance. Such Department shall have such deputies, clerks, and other employees as may be from time to time determined by Council and shall receive such salary as may be determined by Council. The Director of Finance shall recommend all appointments of personnel and purchase all equipment, supplies and materials for the Department subject to the approval of Council. The Department shall be charged with the administration and operation of this chapter under the direction of the Director of Finance. The Director of Finance shall prescribe the form and method of accounts and reports for the Department as well as the forms for taxpayer's returns and declarations and shall be charged with the internal examination and audit of all such accounts, and shall exhibit accurate records showing the amount received from each taxpayer and the date of such receipt. The Director of Finance shall also make a written report to Council annually of all moneys collected hereunder during the preceding year.
(Ord. 2012-13. Passed 5-7-12.)