The Tax Administrator shall enforce payment of all income taxes owing to the City, keep accurate records for a minimum of five (5) years, showing the amount due from each taxpayer required to file a declaration of estimated municipal income tax and make any return, or both, including returns of taxes withheld and show the dates and amounts of payments thereof.
(Ord. No. 2208-04. Passed 12-13-04, eff. 12-17-04)