ARTICLE 7

ADMINISTRATION AND ENFORCEMENT

 

Section 7.01 Authority of Village Clerk

1. Delegation of Authority

The Village Clerk or his/her delegate or any designated 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 who the Village Clerk believes is subject to the provisions of this Ordinance, for the purpose of verifying the accuracy of any return made, or, if any return was made to determine the tax due under this Ordinance.

Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish upon written request by the Village Clerk or his/her delegate, or his/her duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.

2. Order Appearances to Investigate a Persons Income

The Village Clerk or his/her delegate is hereby authorized to order any person presumed to have knowledge of the facts to appear before him/her and may examine such person, under oath, concerning any income which was or would have been returned for taxation or any transaction tending to effect 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/her, whether as parties or witnesses, whether he/she believes such persons have knowledge of such income or information pertinent to such inquiry.

3. Institute Proceedings to Enforce Violations

The Village Clerk/Treasurer or his/her delegate or any authorized employee is hereby authorized to institute procedures to determine the associations, businesses, corporations, persons, employers and employees subject to the provisions of this Ordinance, require that all persons provide in writing to the Village Clerk/Treasuer or his/her delegate such information as deemed necessary to provide for the enforcement of this Ordinance. The refusal to provide information requested by the Village Clerk/Treasurer shall be deemed a violation of this Ordinance, punishable as provided in Article 10, Section 10.02, "Violations," of this Ordinance.

 

Section 7.02 Duties of Village Clerk

The Village Clerk/Treasurer has the following powers and duties:

1. To collect and receive the tax levied by this Ordinance in the manner prescribed by this Ordinance;

2. To keep accurate records showing the payment received by the him/her from each taxpayer and the date of payment;

3. To administer and enforce the provisions of this Ordinance;

4. To enforce the rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this Ordinance, including provisions for the re-examination and correction of tax returns and tax payments;

5. To determine the amount of tax appearing to be due the Village from a taxpayer that has failed, neglected or refused to file a return or has failed, neglected or refused to pay the tax due on a return or has filed a return which does not show the proper amount of tax due, based on any information in his/her possession and shall send to such taxpayer a written statement showing the amount of tax so determined together with interest and penalties, if any.

6. To arrange for the payment of unpaid taxes, interest and penalties on a schedule of installment payments when the taxpayer has proved to the Village Clerk that, due to certain hardship conditions he/she 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/her under this Ordinance. Failure to make any deferred payment when due shall cause the total unpaid amount, including penalty and interest, to become payable on demand.