182.13 ASSIGNMENT OF DUTIES AND AUTHORITY OF TAX ADMINISTRATOR.

   The collection of this tax shall be assigned to the Tax Administrator. In the event that the Dover City Council, on behalf of the City, enters into an agreement with any other entity or municipal corporation to act as agent for the City for the purpose of administering the income tax laws of the City and of providing a central facility for the collection of the income tax, as provided in Section 182.12, then all or part of the duties and authority of the Tax Administrator and City Auditor may be assigned by such agreement to such other entity or municipal corporation.

(Ord. 47-12. Passed 9-17-12.)