5-24-4: ADMINISTRATION OF TAX:
   (A)   The village treasurer or his designated agent is designated as the administration and enforcement officer of the tax hereby imposed on behalf of the village. (Ord. 04-1162, 7-15-2004)
   (B)   It shall be the responsibility and duty of the village treasurer or his designated agent to collect all amounts due the village from the operators of parking lots or garages in the village. (Ord. 04-1162, 7-15-2004; amd. Ord. 08-1277A, 9-29-2008)
   (C)   Every person operating or conducting a parking lot or garage shall file on or before the last day of each month a tax return showing tax receipts with respect to each parking place during the immediately preceding month. (Ord. 08-1277A, 9-29-2008)