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CITY OF NORTH OLMSTED ORDINANCE N0. 81- 106 PAGE 3. monies so received. The Director shall also be responsible for enforcing the payment of all taxes owing to the City, 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. The Director is hereby charged with the enforcement of the provisions of Title 15 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 Title 15, including provisions for re-examination and correction of returns. The Director is authorized to arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments, when the taxpayer has proven to the Director 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 Title 15. 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 1501.071 and 1501.1505 of Title 15 shall apply. In any case where a taxpayer has failed to file a return or has filed a return which does not show the proper amount of tax due, the Director may determine the amount of tax appearing to be due the City from the taxpayer and shall send to such taxpayer a written statement showing the amount of tax so determined, together with interest and penalties thereof, if any. The Director or any authorized employee is hereby authorized to examine the books, papers, records and Federal Income Tax Returns of any employer or of any taxpayer or person subject to, or whom the Director believes is subject to the provisions of Title 15, for the purpose of verifying the accuracy of any return made, or if no return was made, to ascertain the tax due under Title 15. Every such employer, supposed employer, taxpayer or supposed tax- payer is hereby directed and required to furnish upon written request by the Director or his duly authorized agent or employee the means, facilities and opportunity for making such examinatians and investigations as are hereby authorized. The Director is hereby authorized to order any person presumed to have knowledge of the facts to appear before him and may examine such person, under oath, concerning any income which was or should have been returned for taxation or any transaction tending to a£fect such income and for this purpose may compel the production of books, papers, records and Federal Income Tax Returns and the attendance of all persons before him, whether as parties or witnesses, whenever he believes such persons have knowledge of such income or information pertinent to such inquiry.