181.08 DUTIES OF THE DIRECTOR OF FINANCE.

   Effective January 1, 1996:

   (a)   (1)   The Director of Finance shall collect and receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers, shall keep an accurate record thereof, and shall report all moneys so received.

      (2)   The Director of Finance shall enforce payment of all taxes owing the City, shall 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 shall show the dates and amounts of payments thereof.

   (b)   The Director of Finance is hereby charged with the enforcement of the provisions of this chapter and is hereby empowered, subject to the approval of the Board of Control, to adopt and promulgate and to enforce income tax 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 re-examination and correction of returns.

   (c)   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 Director of Finance may determine the amount of tax appearing to be due the City 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.

   (d)   The Director of Finance shall make a written report to Council each quarter of all moneys collected hereunder. Such report shall separately state the total amount collected from payroll deductions and the total amount collected from all other sources.

(Ord. 95-304. Passed 8-16-95.)