§ 191.2302  DUTY TO ENFORCE COLLECTION.
   It shall be the duty of the Administrator to enforce payment of all taxes owing to the city, to keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration and make any return, or both, including taxes withheld, and to show the dates and amounts of payments thereof.
(Ord. 5783, passed 12-13-1966)