§ 31.21  ADMINISTRATOR OF THE TAX DEPARTMENT.
   (A)   The Clerk-Treasurer of the village shall be, and herein is, authorized to appoint an Administrator of the Tax Department who shall be responsible for the administration and enforcement of the rules and regulations in the collection of all income taxes for the village. Upon advice and request of the Administrator, the Clerk-Treasurer of the village shall appoint additional assistants as may be needed for the administration of the Tax Department.
   (B)   The salary of the Administrator and/or any assistants shall be established by ordinance.
   (C)   The rules and regulations of the administration of the collection of the income taxes for the village shall be those as described in Chapter 38 of this code.
(Ord. 5-82, passed 5-4-1982)