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CHAPTER 23 <br />DUTIES AND AUTHORITY OF TNE ADMINISTRATOR <br />Sec. 111.2301 Duty to Receive Tax Imposed <br />It shall be the duty of the administrator to receive the tax imposed <br />by this ordinance in the manner prescribed herein from the taxpayers; to keep <br />an accurate record thereof; and to report all moneys so received. <br />Sec. 111.2302 Duty to Enforce Collection <br />It shall be the duty of the Administrator to enforce payment of all <br />taxes owing_to the Village of Mayfield, to keep accurate records for a minimum <br />of five (5) years showing the amount due from each taxpayer required to file a <br />declaration and make any return, or both, including taxes withheld, and to <br />show the dates and amounts of payments thereof. <br />Sec. 111.2303 puthority to Make and Enforce Regulations <br />Said Administrator is hereby charged with the enforcement of the <br />provisions of this ordinance and is heceby empowered, subject to the approval <br />of the Board of Review, to adopt and promulgate and to eaforce rulea and <br />regulations relating to any matter or thing pertaining to the collection of <br />taxes and the administration and enforcement of the provisions of this ordinance, <br />including provisions for the re-examination and correction of returns. <br />Sec. 111.2304 Authority to Arrange Installment Payments <br />The Administrator is authorized to arrange for the payment of unpaid <br />taxes, interest and penalties on a schedule of installment payments, when the <br />taxpayer has proved to the Administrator that, due to certain hardship conditions, <br />he is unable to pay the full amounE of the tax due. Such authorization shall <br />not be granted until proper returns are filed by the taxpayer for all amounts <br />owed by him under this Ordinance. <br />Failure to make any deferred payment when due, shall cause the total <br />unpaid amount, including penalty and interest, to become payable on demand and <br />the provisions of Sections 111.1701 and 111.1505 of this Ordinance shall apply. <br />Sec. 111.2305. Authority to Determine Amount of Tax Due <br />In any case where a taxpayer has failed to file a return or has <br />filed a return which does not show the proper amount of tax due, the Administrator <br />may detexmine the amount of tax appearing to be due the Village of Mayfield <br />from the taxpayer and shall send to such taxpayer a written statement showing <br />the amount of tax so detemined, together with interest and penalties thereop, <br />if any. <br />_ I ?. 17.