The head of the division of income tax shall be the commissioner of income tax, who shall perform the following duties.
(A) Administer and enforce tax ordinance. Administer the provisions of the income tax ordinance and enforce payment of all income taxes owing the city.
(B) Keep records. Keep accurate records for a minimum of five years, showing amount due from each taxpayer required to file a declaration or make any return, including taxes withheld, and show the dates and amounts of payments thereof.
(1980 Code, § 30.39) (Ord. 3073, passed 2-11-1974)