§ 31.18  TAX COLLECTOR.
   (A)   The duties of the City Tax Collector can be performed by the City Clerk or City Treasurer.
   (B)   It shall be the duty of the City Tax Collector to proceed as authorized by law to collect all taxes and special assessments that may be due or become due the city and to keep such records pertaining to such collections as may be required by statutes, ordinance or direction of the City Commission.
   (C)   The City Tax Collector shall make such reports regarding delinquent taxes as are required by statute or by the City Commission. The City Tax Collector shall make a monthly report to the Commission showing all moneys that have been received and the source thereof. Monthly reports shall show totals for all moneys received in the current fiscal year and totals for all past due moneys summarized by year(s). The Tax Collector may furnish the required report to the City Treasurer for inclusion in the Treasurer’s report in lieu of a separate report. All moneys when received shall be deposited by the City Treasurer, or as directed by the City Treasurer.
   (D)   The City Commission may combine the offices of City Treasurer and City Tax Collector to be known as City Treasurer/Tax Collector with all the duties of each office.
   (E)   The salary of the City Treasurer/Tax Collector shall be specified by the Commission at any time that these offices are combined.
(Prior Code, § 1.3.5)