VILLAGE INCOME TAX ADMINISTRATOR means the individual charged with direct responsibility for administration of a tax on income levied by a municipal corporation and may include:
(A) A central collection agency and the regional income tax agency and their successors in interest, and other entities organized to perform functions similar to those performed by the central collection agency and the regional income tax agency;
(B) A municipal corporation acting as the agent of another municipal corporation; and
(C) An individual retained by a municipal corporation to administer a tax levied by the municipal corporation, but only if the municipal corporation does not compensate the person in whole or in part on a contingency basis.
(Ord. 542, passed 1-4-1954; Ord. 7-1958, passed 3-17-1958; Ord. 57-2013, passed 12-16-2013)