(A) The Tax Administrator shall receive the tax imposed by this chapter in the manner prescribed herein from the taxpayer, keep an accurate record thereof; and report all moneys so received.
(B) The Tax Administrator shall enforce payment of all taxes owed the Municipality, keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration and/or make any return, including taxes withheld, and show the dates and amounts of payment thereof.
(Ord. 2015-20. Passed 10-12-15.)