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A. Except as provided in Secton 6:03.B.3 hereof, the Administrator is authorized to
<br />arrange for the payment of unpaid taxes, interest and penalfies on a schedule of
<br />installment payments when the taxpayer has proved to the Administrator IhaS due
<br />to cenain hardship conditions, he is unable to pay the full amount of the tax due.
<br />Such authorization shall not be granted rmtil proper returns are filed by the
<br />taxpayer for all amounts owed by him under the Ordinance.
<br />B. Failure to make any deferred payment when due shall cause the total unpaid
<br />amount, including penalty and interest, to become payable on demand and the
<br />provisions of Chapter 8:00 and 9:00 of the Regulations shall apply.
<br />11:05 Authority to Determine Amount of Tax Due
<br />A. Prepamdon of Return by Admwshator - If any taxpayer fails to file a tax return
<br />which is requhed by this municioalitJs Ordinance within the time prescribed
<br />therefore, but consents to disclose all information necessary to the preparation
<br />thereof, then the Administrator may prepaze such return which, alter being signed
<br />by such person, may be received by the Adminishator as the return of such person
<br />B. Exewtlon of Return by Administrator - If any taxpayer fails to file a tax return,
<br />which is required by this municioaliNs Ordinance, within the time prescribed
<br />therefore, or make, willfiilly or otherwise, a false or fraudulent return, then the
<br />Administrator sha0 make, m a reasonable manner, such return from his own
<br />knowledge and firm such information as he can obtain tlvoughout testimony or
<br />otherwise.
<br />C. Assessment ofaTaxpayer by Administmtor-The Administrator may calculate and
<br />assess any taxpayer for the amount of tax, penalty and interest which is
<br />imposed by this municioality's Ordinance and which is due and owing. Such
<br />assessment strap be made by the Adminishatots issuing summary records to the
<br />last (mown address of the taxpayer of the assessment This summary shall include
<br />the identification of the taxpayer, the character of the Lability assessed, the taxation
<br />period and the amount of the assessment
<br />D. Status of Executed Returns and Assessments -Any return executed by or any
<br />assessment made by the Administrator pursuant to this municioaliWs Ordinance
<br />strap be prima facie good and sufficient for all legal purposes. The Administrator
<br />may execute supplemental tax returns and may issue supplemental assessments
<br />whenever the Adminishatorhas knowledge derived tram any source including the
<br />taxpayets financial data that any executed tax return or assessment is imperfect or
<br />incomplete in any material inspect.
<br />E. Limitafion of Prosecutions -Neither the Tax Adminishator's execution of a return
<br />such hearing
<br />E The notice shall be served by the Administrator, or his duly authorized agent, by
<br />delivering it to the person named personally or by leaving the notice at his usual
<br />place of business or residence, of by mailing it [o the person by certified mail,
<br />return receipt requested, addressed to his usual place of business or residence.
<br />11:08 Refusal to Produce Records
<br />A Refusal by any employer, supposed employer, taxpayer or supposed taxpayer or
<br />the refusal of any such person [o appear before the Administrator, or his duly
<br />authorized agent, to submit to such examination or to produce the records
<br />requested constitutes a misdemeanorpunishable by fine or imprisonment, or both,
<br />as prescnbed by Section 8:05 of the Regulations.
<br />11:09 Confidential Nature of hd'omtation Obtained
<br />A Any infomration gained as a result of any returns, invesdgations, verifications or
<br />hearings before the Administrator or the Board of Review required by the
<br />Ordinance of this mvnicioaliryor authorized by these Rules'and Regulations shall
<br />be confidential and no disclosure thereof shall be made except for official purposes
<br />or as ordered by a coon of competent jurisdiction. Any person divulging such
<br />infomralion shall be guilty of a misdemeanorpunishable by a mardmum fine of One
<br />Thousand and 00/100 Dollars ($1,000.00) or imprisonment for not more than six
<br />(~ months, or both. Each disclosure shall wnstitute a separate offense.
<br />B. In addition m the above penalty, any unployee of the Regional Income Tax
<br />Agency, the authorized collecting agent of this municipality, who violates the
<br />provisions of the Chapter relative to the disclosure of confidential infomtation shall
<br />be guilty of an offensepmrishable by vnmediate dismissal.
<br />11:10 Retention of Records
<br />A All empbyees and taxpayers are required to keep such rewrds as will enable the
<br />filing of hue and accurate returns whether of taxes withheld at the source or of
<br />taxes payable upon earnings m net profits, or both. Such records shall be
<br />preserved far a period of not less than five (S) years from the date the final return
<br />is filed or the withholding taxes are paid
<br />CHAPTF,R 12:00
<br />nor the Tax Adminishator's assessment of a taxpayer shall scan the numhrg of the
<br />period of limitations on prosecutions set fonh elsewhere in this municioalitds
<br />Ordinance.
<br />11:06 Authority to Make Inves6eafions
<br />A The Administrator, or his duly authorized agent is authorized to examine the boy ,
<br />papers, records and federal income tax returns of any employer, taxpayer or
<br />person subject to the Ordinance of this municioality, or whom the Administrator
<br />believes is subject to the provisions of the Ordinance, for the purpose of verifying
<br />the accuracy of any return made, or if no return was made, to ascertain and
<br />determine the tax due under the Ordinance of this municioahty.
<br />B. An employer or taxpayer shall famish within fifteen (IS) days following a written
<br />request by the Administrator, orhis duly authorized agent, the means, facilities and
<br />opportunity for making examinafions and invesfigafions authorized by the
<br />Ordinance of this municipality.
<br />11:07 Authority to Compel Production of Records
<br />A The Adminishator is authorized to order any person to appeaz before him and may
<br />examine such person, under oath, contenting any income which was or should
<br />have been returned for taxation or any transaction [ending to affect such income.
<br />The Adntinishator may compel the production of books, papers and records and
<br />[he attendance of all persons before him, whether as parties or witnesses,
<br />whenever he believes such persons have knowledge of the facts concerning any
<br />supposed income or supposed transaction of the taxpayer.
<br />B. The Administratofs order to examine any document mendoned in the preceding
<br />paragraph shall state whether the examination is to be a[ the office of the taxpayer
<br />or at the office of the Administrator.
<br />C. The Admiriistrator may order the appearance before him of any person wham he
<br />believes to have any Imowledge of a taxpaye2s income or withholdings or any
<br />' information pertaining to the taxpayer under investigation whether or not the
<br />individual so ordered has actual custody of the records of the taxpayer being
<br />investigated The Adminishator is specifically authorized to order the appearance
<br />of the local manager, representative or employee of any taxpayer.
<br />D. Persons requhed to attend any hearings shall be notified not less than fifteen (15)
<br />days prior to the time of the hearing. The notice shall show the time and place of
<br />the hearing and what books, papers or records the wihress is to make available at
<br />BOARD OF REVIEW ESTABLISHED
<br />12:01 Comnositlon
<br />A A Board of Review consisting of (see Tax Ordinance of this mraticioaliNl is hereby
<br />created The Board shall select each year, for aone-year [emr, one of its members
<br />[o serve as Chavman and one to serve as Secretary. A majority of the Board shall
<br />constitute a quomm. The Board shall adopt its own procedural rates and shall
<br />keep a record of its transactions. Any hearing by the Board may be conducted
<br />privately and the provisions of Section 11:09 hereof with reference to the
<br />confidential character of information required to be disclosed by the Ordinance
<br />shall apply [o such matters as may be heard before [he Board of Review on
<br />appeal.
<br />12:02 Dutv to Aunrove Regulafions and to Hear A
<br />A Al] Rules and Regulators and amendments or changes thereto which are adopted
<br />by the Adatinistrator under the authority conferred by Ordinance must be
<br />approved by the Board of Review of this municipality before the same becomes
<br />effective. The Board shall hear andpass on appeals from any piling or decision of
<br />the Adminishator and, at the request of the taxpayer or Administrator, is
<br />empowered to substitute art alternate method of allocation.
<br />12:03 Riph[ofAnneal
<br />A The Legislafive Authority of each municipal corporation that imposes a tax on
<br />. income shall establish a board to hear appeals as provided in this section.
<br />Whenever a Tax Administrator issues a decision regarding a municipal income tax
<br />obligation that is subject to appeal, the tax adminishator shall notify the taxpayer
<br />at the same time of the taxpayers right to appeal the decision and the manner in
<br />which the taxpayer may appeal the decision. Any person who is aggrieved by a
<br />decision by the tax Administator and who has filed with the municipal corporation
<br />the required returns or other documents pertaining m the municipal income tax
<br />obligator at issue in the decision may appeal the decision to the board created by
<br />51ing a request with the board The request shall be in writing, shall state why the
<br />decision should be deemed incorrect or unlawful, and stroll be filed within thirty
<br />days after the Tax Adminishator issues the decision wmplained of. The Bc
<br />shall schedule a hearing withinforty-five days after receiving the request, unless
<br />haxpayer waives a hearing. If the taxpayer does not waive the hearing,
<br />taxpayer may appeaz before the board and maybe represented by an attorney a[
<br />law, certified public accountant, or other representative.
<br />The Board may atfum, reverse, ormodify the Tax Admirushamrs decision or any
<br />pan of that decision. The Board stroll issue a decision on the appeal within ninety
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