34-67 New 128.0101 - 128.2702 enact income tax

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-15- Assignment of any claim for refund to which a Lakewood resident may be entitled from another municipality shall be ~entatively accepted as payment of that portion of Lakewood income tax represented by such assignment. Provided, however, if atlsfactory evidence is offered that the taxpayer is s ' entitled to the claim covered by the assignment, such taxpayer shall not be deprived of credit therefor because of fault or neglect on the part of either municipality. In the event such Lakewood resident fails, neglects or refuses to file such return or form as is prescribed by the Administrator, he shall not be entitled to such credit and shall be considered in violation of this Chapter for failure file a return and make payment of taxes due hereunder. to Section 128.1903 Claim for Credit ~ny claim for credit for income taxes paid another muni- cipality on the same income taxable hereunder, or claim for or assignment of any refund due to the credit provided for herein, must be filed with the Administrator on or before December 31st of the year following that for which such credit is claimed, provided, that, in the case such claim for reciprocity refund shall have been assigned to the municipality of residence, such municipality of residence shall file a claim for refund with the Administrator of the City of Lakewood on or before January 31st following. Failure to file such claim for reciprocity credit or refund, or assignment thereof, within the time prescribed herein shall render such credit, claim for refund, or assignment null and void. DISBURSEMENT OF RECEIPTS OF TAX COLLECTION Section 128.2101 Disbursement of Funds Collected The funds collected under the provisions of this Chapter of the Codified Ordinances of the City of Lakewood shall be disbursed in the following manner: (1) First, such part thereof as shall be necessary to defray all expenses of co31ecting the tax and of administering and enforcing the provisions of this Chapter shall be paid. (2) The balance remaining after payment of the expenses ~eferred to in paragraph one above shall be deposited in the General Fund for municipal purposes. DUTIES AND AUTHORITY OF T~E ADMINISTRATOR Section 128.2307 Duty to Receive Tax Imposed It shall be the duty of the Administrator 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 all moneys so received. Section 128.2302 Duty to Enforce Collection It shall be the duty of the Administrator to enforce pay- ment of all taxes owing to the City of Lakewood to keep accurate records for a minimum of five (5) years showing the amount due from each taxpayer required to file a declaration and make any return, or both, including taxes withheld, and to show the dates and amounts of payments thereof.