(a) (1) It shall be the duty of the Tax Administrator to collect and receive the tax imposed by this Chapter in the manner prescribed therein, to keep an accurate record thereof, and to report all monies so received.
(2) It shall be the duty of the Tax Administrator to enforce payment of all income taxes owing the Municipality, to keep accurate records for a minimum of six (6) years, showing the amount due from each taxpayer required to file a declaration or make any return, including a return of taxes withheld, and to show the dates and amounts of payments thereof.
(b) The Tax Administrator is hereby charged with the enforcement of the provisions of this Chapter, and is hereby empowered, subject to the approval of the Board of Tax Appeals, 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.
(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, or where an employer has failed to pay withholding tax due to the Municipality, or has failed to show the proper amount due, the Tax Administrator may determine the amount of tax appearing to be due the Municipality from the taxpayer and may send to such 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 a majority of the Board of Tax Appeals, the Tax Administrator shall have the power to compromise any tax liability imposed by this Tax Code.
(e) Upon the demonstration and documentation of good cause, the Tax Administrator shall have the power to compromise penalty and interest liabilities imposed by this Chapter, consistent with this Chapter or subsequent Rules and Regulations.
(f) When an application for deferred payment of tax due is filed by a taxpayer, the Tax Administrator may authorize partial payments of unpaid taxes when, in his judgment, the taxpayer is unable, due to hardship conditions, to pay the full amount of the tax when due, and when, in his judgment, such deferred payments are the best means of accomplishing the intent of this Chapter. Provided, however, that the Tax Administrator shall not authorize an extension of time for the payment of such taxes due for more than six (6) months beyond the date of the filing of the application, and providing that all income tax return filings have been made and all requested documentation or information has been provided. The Tax Administrator may, upon good cause shown, extend the period of time for partial payments. A payment agreement may be terminated by the Tax Administrator should the taxpayer fail to keep all current taxes timely paid and filed. Only one payment agreement will be authorized, and no future payment agreements for future tax years will be considered, unless approved by the Tax Administrator upon good cause shown.
(Ord. 2013-04. Passed 4-22-13.)