(a) It shall be the duty of Tax 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.

(b) It shall be the duty of the Tax Administrator to enforce payment of all taxes owing the City, 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.

(c) The Tax 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 Appeal, to adopt and promulgate and to 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 reexamination and correction of returns and payments.

(d) The Tax Administrator is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments not to exceed six months, when the taxpayer has proved to the Tax 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 the taxpayer files proper returns for all amounts owed by him under this chapter. The Tax Administrator may also authorize an extension of time for not more than six months in addition to the initial six months extension for the payment of such taxes due upon written application of the taxpayer. Denial of such extension by the Tax Administrator may be appealed to the Board of Appeal as set forth in Section 191.16. Additional extensions shall be granted only by the Board of Appeal.

Failure to make any deferred payment when due, shall cause the total unpaid balance, including penalty and interest, to become payable on demand and the provisions of Section 191.14 and 191.15 shall apply.

(e) 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 Tax Administrator may determine the amount of tax appearing to be due the City from the taxpayer or employer 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 Tax Administrator and approved by the Board of Appeal.

(f) Subject to the consent of the Board of Appeal, the Tax Administrator shall have the power to compromise any interest or penalty, or both, imposed by Section 191.13.

(Ord. 25-03. Passed 10-20-03.)