(a)
The treasurer-tax collector is authorized to collect the taxes, interest, delinquency
amounts, penalties, and fees, and to perform the duties required by this chapter.
(b)
For purposes of administration and enforcement of this chapter generally, the treasurer-tax
collector may from time to time promulgate such administrative rules and procedures
consistent with the purpose, intent, and express terms of this chapter as he or she
deems necessary to implement or clarify such provisions or aid in enforcement.
(c)
The treasurer-tax collector may take such administrative actions as needed to administer
the tax, including, but not limited to:
1.
Provide to all taxpayers forms for the reporting of the tax;
2.
Provide information to any taxpayer concerning the provisions of this chapter;
3.
Receive and record all taxes remitted to the county as provided in this chapter;
4.
Maintain records of taxpayer reports and taxes collected pursuant to this chapter;
5.
Assess delinquency amounts and interest to taxpayers pursuant to this chapter; and
6.
Determine amounts owed and enforce collection pursuant to this chapter.
