(a) The Treasurer of the City is hereby given authority over the Income Tax Department of the City which shall include the appointing and removing of an Income Tax Commissioner, with approval of Council which Commissioner shall be responsible for the collection and deposit to the Municipal Treasurer of municipal income taxes and further that person shall enforce and administer the municipal corporation's income tax ordinances, resolutions and rules which shall include the powers, duties and functions of the employees serving under the Commissioner's direction and control. Until such time as an Income Tax Administrator is selected by the Treasurer of the City, the Treasurer shall have direct responsibility for fulfilling those functions.
(b) The Treasurer of the City together with the Tax Commissioner so selected by such Treasurer shall be responsible for promulgating, revising and repealing rules with respect to the administration and enforcement of the municipal corporation's income tax ordinances and resolution. The rules shall be filed with the Clerk of this legislative authority and made available for public inspection at the offices of the administrating officer and no other publication shall be required. Any rules so adopted shall not conflict with the municipal corporation's ordinances and resolutions.
(Ord. 26-81. Passed 8-24-81.)