The Division of Income Tax shall be under the direction of the Finance Director. The Division shall perform the following functions:
(A) See that all persons required by the income tax ordinance file necessary returns, and that all income tax moneys due the city are collected when due and deposited.
(B) Render reports of total receipts, deposits and balances to the Finance Director as determined by him to be necessary for his records.
(C) Keep accurate records of all accounts and make sure that all information concerning individual and business returns is kept in strictest confidence.
(D) Analyze any returns which are questionable by obtaining information needed to determine accuracy of such returns as provided for in the income tax ordinance and resolution, or subsequent amendments thereto. Refer unresolved cases to the Income Tax Board of Review, along with sufficient information for them to reach a decision.
(E) To administer the income tax ordinance and resolution and all subsequent amendments thereto.
(F) To perform other duties pertaining to the Division of Income Tax as the City Manager may direct. ('70 Code, § 145.01; amend. Ord. 2291, passed 10-27-81)