(a) (1) It shall be the duty of the Administrator to collect and receive the tax imposed by this chapter in the manner prescribed herein; to keep an accurate record thereof; and to report all monies so received. All cashiers handling tax monies shall be subject directly to the Administrator and shall give a daily accounting to the Administrator.
(2) It shall be the duty of the Administrator to enforce payment of all taxes owing the Village, to keep accurate records for a minimum of five (5) years showing the amount due from each taxpayer required to file a declaration and/or make any return, including taxes withheld, and to show the dates and amounts of payments thereof.
(b) The 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 Review, to adopt, promulgate and 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 examination, reexamination and correction of returns and payments.
(c) In any case where a taxpayer or employer has failed to file a return or has filed a return which does not show the proper amount of tax due, the Administrator may determine the amount of tax appearing to be due the Village from the taxpayer and shall send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereon if any. Such assessment shall be collected in accordance with the rules and regulations as set forth by the Administrator.
(d) (1) The Administrator 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 Administrator 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 proper returns are filed by the taxpayer for all amounts owed by him under this chapter.
(3) Pursuant to adopted rules and regulations, the Administrator shall have the power to compromise any interest or penalty, or both, imposed by this chapter.
(e) Village Council shall periodically establish the amount of bond for the position of Administrator. The Fiscal Officer is hereby directed and authorized to make payment for the premium for such bond from Village funds.
(f) A Department of Taxation is hereby created within the office of the Fiscal Officer of the Village of Windham. Such Department of Taxation shall have such deputies, clerks and other employees as may be from time to time determined necessary by Village Council, and shall receive such salary as may be approved by Village Council. The Fiscal Officer shall recommend all appointments of personnel and purchase all equipment, supplies and materials for the Department of Taxation subject to the approval of Village Council. The Department of Taxation shall be charged with the Administration and operation of this chapter, under the direction of the Fiscal Officer and/or the Administrator. The Fiscal Officer and/or the Administrator shall prescribe the form and method of accounts and reports for said department, for taxpayer’s returns and declarations, and shall be charged with the internal examination of, and audit all such accounts, and shall exhibit accurate records showing the amount received from each taxpayer, and the date of said receipt. The Fiscal Officer/Administrator shall also make written report to Council annually of all monies collected hereunder during the preceding year.
(g) The Administrator is authorized to enter into an agreement on behalf of the Village with the Secretary of the Treasury for the purpose of withholding Village income or employment taxes from the compensation of Federal employees whose regular place of Federal employment is within the territorial jurisdiction of the Village.
(Ord. 1455. Passed 12-9-97.)
(Ord. 1455. Passed 12-9-97.)