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 Akron
 Code of Ordinances
 Title 9. GENERAL PROVISIONS
 Chapter 99. TAXATION
 Article 1. Income Tax

  § 99.11. Tax Commissioner.  

Latest version.

  • A.

    It shall be the duty of the Tax Commissioner to collect and receive the tax imposed by this chapter in the manner prescribed herein, to keep an accurate record thereof and to report all monies so received.

    B.

    It shall be the duty of the Tax Commissioner to enforce payment of all taxes owing the city, to keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration and/or make any return, including taxes withheld, and to show the dates and amounts of payments thereof.

    C.

    The Tax Commissioner is charged with the enforcement of the provisions of this chapter and is empowered, subject to the approval of the Board of Review, to adopt, promulgate, and 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 this chapter, including provisions for the reexamination and correction of returns.

    D.

    In any case where a taxpayer or employer has failed to file a return or has filed a return which does not show the proper amount of tax due, the Tax Commissioner 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 thereon, if any. Such assessment shall be collected in accordance with the rules and regulations as set forth by the Tax Commissioner and approved by the Board of Review.

    E.

    When an application for deferred payment of tax due is filed by a taxpayer, partial payments of unpaid taxes may be authorized for a period not to exceed six months when the taxpayer is unable, due to hardship conditions, to pay the full amount of the tax when due, and when such deferred payments are the best means of accomplishing the intent of this chapter. Any extensions beyond six months shall only be granted by the Tax Commissioner, and only after written application by the taxpayer. Denial of such an extension by the Tax Commissioner may be appealed to the Board of Review as set forth in § 99.16 of this chapter.

(Ord. 418-2004: Ord. 824-1998; Ord. 999-1990; Ord. 634-1988; Ord. 1298-1962)