181.11 INCOME TAX DIVISION; DUTIES OF TAX COMMISSIONER.

   (a)    There is hereby established within the City Auditor's office, an Income Tax Division of which the Tax Commissioner shall be the administrative head, which Division shall be responsible for all matters constituting the subject matter of this chapter. Such Tax Commissioner shall appoint such other officers and employees as may be provided for by Council.

   (b)    It shall be the duty of the Tax Commissioner to collect and receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers, to keep an accurate record thereof and to report and turn over to the City Treasurer all money so received.

   (c)    It shall be the duty of the Tax Commissioner to enforce payment of all taxes owing the Municipality, to keep accurate records for a minimum of six (6) years showing the amount due from each tax payment and the date of such payment.

   (d)    The Tax Commissioner is hereby charged with the administration and enforcement of the provisions of this chapter and he is hereby empowered 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.

   (e)    The Tax Commissioner 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 Tax Commissioner that, due to certain hardship conditions, he is unable to pay the full amount of the tax due. Such authorization shall not be granted until the taxpayer files proper returns for all amounts owed by him under this chapter.

   (f)    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 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.

   (g)    Subject to the consent of the Tax Commissioner, the Tax Administrator shall have the power to compromise any liability imposed by this chapter.

   (h)    The Tax Administrator shall have the power to compromise penalty and interest liabilities imposed by this chapter upon the demonstration and documentation of good cause.

(Ord. 73-05. Passed 12-6-05.)