(a) (1) It shall be the duty of the Superintendent to receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers, to keep an accurate record thereof and to report daily all moneys so received.
(2) It shall be the duty of the Superintendent to enforce payment of all taxes owing the Village, to keep accurate records for a minimum of six 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 Superintendent is hereby charged with the enforcement of the provisions of this chapter, and is hereby empowered, subject to the approval of Council, by motion, to adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the collection of taxes and administration and enforcement of the provisions of this chapter, including provisions for the re-examination and correction of returns. Taxpayers are hereby required to comply with said rules and regulations.
(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 Superintendent may assess the amount of tax appearing to be due, together with interest and penalties thereon, if any, in the following manner:
(1) General provisions.
A. If the Superintendent determines that any taxpayer subject to the provisions of this chapter has a tax liability for which he or she has filed no return or has filed an incorrect return and has failed to pay the full amount of tax due, the Superintendent may issue a proposed assessment showing the amount of tax due, together with any penalty and interest that may have accrued thereon.
1. Such proposed assessment shall be served upon the taxpayer in person or by mailing to his or her last known address. Proof of mailing furnished by the U.S. Post Office shall be presumptive proof of receipt thereof by the addressee.
2. A taxpayer may, within 15 days after the date the proposed assessment was served or mailed, file a written protest with the Superintendent. Within 15 days after receipt of the protest, the Superintendent shall give the protestant an opportunity to be heard. The Superintendent may extend the date of hearing for good cause shown. After the hearing the Superintendent shall withdraw the assessment or adjust or reaffirm the assessment, and it shall then become final. If no protest is filed as herein provided, such proposed assessment shall become final 15 days after being served.
B. After a proposed assessment becomes final, notice of such final assessment shall be issued and shall be served in the same manner as a proposed assessment.
1. A taxpayer shall have 30 days after the date the final assessment was served or mailed within which to file written notice of appeal with the Board of Tax Appeals. Such written notice of appeal shall be filed in a sealed envelope plainly marked “Appeal to Board of Tax Appeals” and mailed or delivered to the Superintendent. The Superintendent shall, within five days after receipt thereof, deliver such appeal to the Chairperson of the Board of Tax Appeals or, if the Chairperson is not available, to the Vice- Chairperson.
2. The Board of Tax Appeals shall then proceed in accordance with the provisions of Section 880.13.
C. When any taxpayer, subject to the provision of this chapter, has filed a return indicating the amount of tax due and has failed to pay such tax to the Superintendent as required by this chapter, the Superintendent need not issue an assessment but may proceed under the provisions of Sections 880.11 and 880.12.
(2) Provisions affecting employers.
A. If the Superintendent determines that an employer subject to the provisions of this chapter has failed to file a return for tax withheld and has failed to pay to the Superintendent the full amount of such taxes, the Superintendent shall issue a proposed assessment showing the amount of tax due, together with any penalties and interest that may have accrued thereon, and the provisions of divisions (c)(1)A. and (c)(1)B. of this section shall then apply.
B. If the Superintendent determines that an employer subject to the provisions of this chapter has failed to withhold tax, the Superintendent shall issue a proposed assessment showing the tax due, together with any penalties and interest that may have accrued thereon, and the provisions of divisions (c)(1)A. and (c)(1)B. of this section shall then apply.
C. When an employer subject to the provisions of this chapter has filed a return indicating the amount of tax withheld and has failed to pay such tax to the Superintendent as required by this chapter, the Superintendent may proceed under the provisions of Sections 880.11 and 880.12 and need not issue an assessment as provided in divisions (c)(2)A. and (c)(2)B of this section.
(d) Any taxpayer or employer who has not filed a notice of appeal to the Board of Tax Appeals from a final assessment issued against the taxpayer or employer shall pay the amount thereof within 30 days after service of such final assessment.
(e) When an application for deferred payment of tax due is filed by a taxpayer, the Superintendent may authorize partial payments of unpaid taxes when, in his or her judgment, the taxpayer is unable, due to hardship conditions, to pay the full amount of the tax when due and when, in his or her judgment, such deferred payments are the best means of accomplishing the intent of this chapter. However, the Superintendent shall not authorize an extension of time for the payment of such taxes due for more than six months beyond the date of the filing of the application.
(Initiative Ord. Passed 11-5-68; Ord. 83-10. Passed 8-1-83; Ord. 2004-11. Passed 4-5-04.)