234.06   DIVISION OF TAXATION.
   (a)   In General. The Division of Taxation shall be responsible for collecting the City Earned Income Tax in accordance with Chapters 880 and 885 of the Business Regulation and Taxation Code, maintaining records in accordance with ordinances of the City and laws of the State and preparing reports as required by the Director of Finance and the Manager.
   (b)   Responsibilities of Superintendent. The functions of the Division of Taxation shall be the responsibility of the Superintendent of Taxation also referred to as the Tax Administrator, who shall be immediately responsible to the Director of Finance.
   The Superintendent of Taxation shall:
      (1)   Formulate and recommend to the Director of Finance policies, procedures, rules and regulations for the Division of Taxation and its personnel;
      (2)   Be responsible for the performance by the Division of Taxation of the duties assigned to it by the City Charter, by law and by this Administration Code; and
      (3)   Perform other duties as the Director of Finance may prescribe.
         (Ord. 41-76. Passed 8-16-76.)
   (c)   Bond of Superintendent. The Superintendent of Taxation shall furnish bond in the amount of one hundred thousand dollars ($100,000), the premium of which shall be paid by the City.
(Ord. 17-15. Passed 11-16-15)