71-10 Amend Chpt 128, Municipal Income Tax

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following manner: (a) First, such part thereof as shall be necessary to defray all expenses of collecting the tax and of administering and enforcing the provisions of this chapter shall be paid. (b) The balance remaining after ayment of the expenses referred to in subsection (a) hereof shall be deposited m the General Fund for municipal purposes. DUTIES AND AUTHORITY OF THE ADMINISTRATOR 128.2301 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. 128.2302 DUTY TO ENFORCE COLLECTION. It shall be the duty of the Administrator to enforce payment of all taxes owing to the City, to keep accurate records for a minimum of five 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. 128.2303 AUTHORITY TO MAKE AND ENFORCE REGULATIONS. The 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 Review, to adopt and promulgate and to enforce 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. 128.2304 AUTHORITY TO ARRANGE INSTALLMENT PAYMENTS. The Administrator is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments, when the taxpayer has proved to the 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 proper returns are filed by the taxpayer for all amounts owed by him under this chapter. Failure to make any deferred payment when due shall cause the total unpaid amount, including .penalty .and interest, to become payable on demand and the provisions of Sections 128.1505 and 128.1701 shall apply. 128.2305 AUTHORITY TO DETERMINE AMOUNT OF TAX DUE. (a Preparation of Return by Administrator. If the taxpayer fails to file a tax return which is required by this chapter within the time prescribed therefore but consents to disclose all information necessary to the preparation thereof, then the Administrator may prepare such return which, after being signed by such person, may be received by the Administrator as the return of such person. (b) Execution of Return by Administrator. If any taxpa er fails to file a tax return which is required by this chapter within the time prescribedytherefore, or makes willfully or otherwise, a false or fraudulent return, then the Administrator shall make in a reasonable manner such return from his own knowledge and from such information as he can obtain throughout testimony or otherwise. (c) Assessment of a Taxpayer by .Administrator. The Administrator may calculate and assess any taxpayer for the amount of tax, penalty and interest which is imposed by this chapter and which is due and owing. Such assessment shall be made by the Administrator's issuing summary records to the last known address of the