Any tax required to be collected by any tax collector pursuant to any tax ordinance and any tax in fact collected by a tax collector shall be collected in trust for the city and shall constitute a debt owed by the tax collector to the city.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 12-15-99, p. 21529, § 8; Amend Coun. J. 11-13-07, p. 14999, Art. I, § 7)