173.39 DUTIES; CITY CONTRACTS.

   (a)    Duty to Receive Tax Imposed. It shall be the duty of the Tax Administrator to receive the tax imposed by this chapter in the manner prescribed herein from the taxpayers, to keep an accurate record thereof and to report all moneys so received.

   (b)    Duty to Enforce Collection. It shall be the duty of the Tax Administrator to enforce payment of all taxes owing to 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 make any return or both, including taxes withheld, and to show the dates and amounts of payments thereof.

   (c)    Contract Provisions. No contract on behalf of the City for works or improvements of the City shall be binding or valid unless such contract contains a provision whereby the contractor agrees to withhold all City income taxes due or payable under this chapter for wages, salaries and commissions paid to its employees and further agrees that any of its subcontractors shall be required to agree to withhold any such City income taxes due under this chapter for services performed under such contract.
(Ord. 2004-218. Passed 12-21-04.)