Laserfiche WebLink
?..? ? <br />135.04 Powers and uties <br />In addition to all powers and duties af the Director of Finance, as <br />specifically set out in Section 3 of Article V of the Charter of the City <br />of North Olmsted, the Director of Finance shall be resgonsible for and <br />assume the follawing enumerated duties: <br />(a) Income Tax Administration. <br />(l) The Director shall receive the tax imposed under Part <br />Fifteen - the Taxation Code and keep an accurate <br />record thereaf and report all moneys so received. The <br />Director shall also be responsible for enforcing the <br />payment of all taxes owing to the City, to keep <br />accurate records for a minimum of five years showing <br />the amount due from each taxpayer required to file a <br />declaration and make any return, or both, including <br />taxes withheld, and to show the dates and amounts of <br />payments thereof. <br />(2) The Director is hereby charged with the enforcement of <br />the provisions of Part Fifteen - the Taxation Code and <br />is hereby empawered, subject to the approval of the <br />Board of Review, to adopt and promulgate and to <br />enforce rules and regulations relating to any matter <br />or thing pertaining to the collection of taxes and the <br />administration and enforcement af the provisions of <br />Part Fifteen - the Taxation Code, including provisions <br />for re-examinatian and carrection of returns. <br />(3) The Director is authorized to arrange for the payment <br />of unpaid taxes, interest and genalties an a schedule <br />of installment payments when the taxpayer has proven <br />to the Director that, due to certain hardship <br />conditions, he is unable to pay the full amount of the <br />tax due. Such authorization shall not be granted until <br />proper returns are filed by the taxpayer for all <br />amounts owed by him under the Taxation Cade. <br />(4) Failure to make any deferred payment when due shall <br />cause the total unpaid amount, includinq penalty and <br />interest, to become payable on demand and the <br />provisions of Sections 1501.1701 and 1501.1505 of the <br />Taxation Code shall apply. <br />(5) In any case where a taxpayer has failed ta file a <br />return or has filed a return which does not show the <br />proper amount of tax due, the Director may determine