The Town Manager shall appoint a Tax Collector to serve for a term of two years and until his or her successor has been appointed and qualified. The Town Manager may remove the Tax Collector under the circumstances and in accordance with the procedure specified in G.S. § 105-349(a). The Tax Collector shall not begin his or her duties until he or she has furnished a bond in accordance with G.S. § 105-349(c), nor shall he or she continue collecting taxes after the bond has expired without renewal.