§ 38.36 RECORDS.
   It shall be the duty of the Sheriff to collect and account for the franchise taxes imposed by this subchapter. The Sheriff shall keep records of the amount received from each financial institution and the date of receipt. The Revenue Cabinet shall be notified of the tax rate imposed upon adoption of this subchapter and of any subsequent rate changes.
(Prior Code, § 27.206) (Ord. 96-22, passed 12-17-1996)