(a) It shall be the duty of the Administrator to collect and receive the tax imposed by this Taxation Code in the manner prescribed by this Code, and it shall also be his duty to keep an accurate record showing the payment received by him from each taxpayer and the date of the payment.
(b) The Administrator, or any duly authorized agent, is hereby charged with the administration and enforcement of the provisions of this Code 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 Code, including provisions for the re-examination and correction of returns and payments. In any case where a taxpayer has failed to file a return or failed to pay the tax due on 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 City 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.
(Ord. 53-2004. Passed 12-6-04.)
(Ord. 53-2004. Passed 12-6-04.)