§ 68-568. Powers and duties of commissioner.

The commissioner is hereby charged with the administration and enforcement of the provisions of this article, and is hereby authorized and empowered to:

(1)

Collect and deposit taxes. To collect and receive the tax, interest and penalties imposed by this article and pay over the proceeds thereof to the city treasurer.

(2)

Keep accounts. To keep an accurate account of all such payments received and refunds made by him.

(3)

Adopt rules and regulations. To adopt, promulgate, amend and enforce rules and regulations relating to any manner or thing pertaining to the administration and enforcement of the provisions of this article. All such rules and regulations must be approved by the city council before they shall become effective.

(4)

Adopt and prepare applications, returns and forms. To adopt, prepare and make available to all taxpayers the applications, returns and forms necessary to comply with this article.

(5)

Examine records. Through agents or employees authorized by him, to examine the books, papers, state sales tax returns and records of any person in order to verify the accuracy of any return made, or, if no return is made, to ascertain the tax imposed by this article.

(6)

Examine under oath. To examine any person, under oath or affirmation, concerning any part of this article, and to this end may compel the production of books, papers, tax returns and records and the attendance of all persons before him, whether as parties or witnesses, who he believes to have knowledge of such taxes.

(7)

Waive penalties and enter into voluntary disclosure agreements. The director may waive all or any portion of penalties imposed under this article as a result of nonpayment of tax where the taxpayer shows the nonpayment was due to reasonable cause. This authority may be exercised at the discretion of the director under special circumstances. The director may also waive penalties under this article by entering into voluntary disclosure agreements with taxpayers under criteria established by the director. This authority shall in no way be construed so as to authorize the waiver of interest by the director.

(Code of Gen. Ords. 1967, § 32.317; Ord. No. 65276, 3-22-90; Ord. No. 130044, § 18, 1-31-13)