CHAPTER 135
Department of Finance

135.01   Signing of warrants and vouchers.

135.02   Assistant Director.

135.03   Tax Auditor.

135.04   Investment of surplus funds.

135.05   Reimbursement of capital expenditures from reimbursement bonds; declarations of official intent required.

135.06   Disbursements; report to Council.

135.07   Office of Economic Development.  (Repealed)

CROSS REFERENCES

   Department established - see CHTR. Art. V, Sec. 1

   Powers and duties of Finance Director - see CHTR. Art. V, Sec. 3

   Loss of funds; release of liability - see Ohio R.C. 131.18 et seq.

   Uniform Depository Act - see Ohio R.C. Ch. 135

   Annual report to Council - see Ohio R.C. 733.45

   Signing of bonds and notes - see ADM. 131.02

   Vending machines - see ADM. 131.05

   Vouchers for payment of Fire Department casualty insurance premiums -

      see ADM 147.05(b)

   Bond - see ADM. 165.01(a)

   Admissions tax duties - see ADM. 191.04 et seq.

135.01 SIGNING OF WARRANTS AND VOUCHERS.

   All checks, warrants and vouchers of the City shall be signed by both the Mayor and the Finance Director.  (Ord. 1965-111. Passed 10-4-65.)

135.02 ASSISTANT DIRECTOR.

   The position of Assistant Director of Finance of the City is hereby created in the Department of Finance.

   The Mayor shall appoint such individual, who shall perform such duties in the Department of Finance as are designated by the Director of Finance, and shall be responsible to and report directly to the Director.  In the absence or unavailability of the Finance Director, the Assistant Finance Director shall have the same authority and responsibility as the Finance Director and shall act under the direction and control of the Finance Director and the Mayor.

(Ord.  1999-29.  Passed 2-1-99.)

135.03 TAX AUDITOR

   The position of Tax Auditor is hereby established to provide for the audit, investigation, enforcement and collection of all taxes due the City, including Municipal income tax, admissions tax, inheritance tax and real property tax. The Tax Auditor shall be an employee of the Finance Department and shall work for not less than twenty-two hours per week.

   In the event that no Tax Auditor is appointed as an employee of the Finance Department, the City Auditor shall fulfill the duties of the Tax Auditor as part of the City Auditor’s position.

(Ord.  1999-29.  Passed 2-1-99.)