(a) The administrator shall receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers; keep an accurate record thereof; and report all moneys so received.
(b) The administrator shall enforce payment of all taxes owing to 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, or both, including taxes withheld; and show the dates and amounts of payments thereof.
(c) The administrator is charged with the enforcement of the provisions of this chapter and is empowered, subject to the approval of the Board of Review, 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 reexamination and correction of returns.
(d) 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. This authorization shall not be granted until proper returns are filed by the taxpayer for all amounts owed by him under this chapter.
(e) 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 administrator may determine the amount of tax appearing to be due the Municipality from the taxpayer and shall send to the taxpayer a written statement showing the amount of tax so determined together with interest and penalties thereon, if any.
(f) The administrator, or any authorized employee, is authorized to examine the books, papers, records, and federal income tax returns of any employer or of any taxpayer or person subject to, or whom the administrator believes is subject to the provisions of this chapter, for the purpose of verifying the accuracy of any return made, or, if no return was made, to ascertain the tax due under this chapter. Every such employer, supposed employer, taxpayer, or supposed taxpayer is directed and required to furnish, upon written request by the administrator, or his duly authorized agent or employee, the means facilities, and opportunity for making these examinations and investigations as are authorized.
(1) The administrator is authorized to order any person presumed to have knowledge of the facts to appear before him, and may examine that person, under oath, concerning any income which was or should have been returned for taxation, or any transaction tending to affect the income, and for this purpose may compel the production of books, papers, records, and federal income tax returns, and the attendance of all persons have before him, whether as parties or witnesses, whenever he believes the persons have knowledge of the income or information pertinent to the inquiry.
(2) The refusal, by any employer or persons subject or presumed to be subject to the tax, or required to withhold tax, to produce books, papers, records, and federal income tax returns, to submit to the examination, or the failure of any person to comply with the provisions of this chapter or with an order or subpoena of the authorized administrator shall be deemed a violation of this chapter.
(3) Any information gained as the result of any returns, investigations, hearings, or verifications required or authorized by this chapter shall be confidential except for official purposes, or except in accordance with proper judicial order. Any person divulging this information in violation of this section, shall, upon conviction thereof, be deemed guilty of a misdemeanor and shall be subject to a fine or penalty of not more than five hundred dollars ($500.00) or imprisoned for not more than six months, or both. Each disclosure shall constitute a separate offense.
(4) In addition to the penalty provided in subsection (3) hereof, any employee of the Village who violates the provision of this section relative to the disclosure of confidential information shall be guilty of an offense punishable by immediate dismissal.
(5) Every taxpayer shall retain all records necessary to compute his tax liability for a period of five years from the date his return is filed, or the withholding taxes are paid.
(Ord. 1979-56.Passed 12-20-79.)