(A) There is hereby established the Office of Tax Collector.
(B) The Town Council shall appoint a Tax Collector to serve for a term to be determined by the Council and until his or her successor has been appointed and qualified. The Town Council may remove the Tax Collector from office during his or her term for good cause after giving him or her notice in writing and an opportunity to appear and be heard at a public session of the Town Council. No hearing shall be required, however, if the Tax Collector is removed for failing to meet the prerequisites prescribed by G.S. § 105-352(b) for delivery of the tax receipts. Unless otherwise provided by G.S. § 105-373, whenever any vacancy occurs in this office, the governing body shall appoint a qualified person to serve as Tax Collector for the period of the unexpired term.
(C) The Town Council shall appoint as Tax Collector a person of character and integrity whose experience in business and collection work is satisfactory to the Council.
(D) No Tax Collector shall be allowed to begin his or her duties until he or she shall have furnished bond conditioned upon his or her honesty and faithful performance in such amount as the governing body may prescribe. A Tax Collector shall not be permitted to collect any taxes not covered by his or her bond, nor shall a Tax Collector be permitted to continue collecting taxes after his or her bond has expired without renewal.
(E) The compensation and expense allowances of the Tax Collector shall be fixed by the Town Council.
(F) The Tax Collector shall take the oath required by Article VI, § 7 of the North Carolina Constitution with the following sentence added to it: "That I will not allow my actions as Tax Collector to be influenced by personal or political friendships or obligations." The oath must be filed with the Town Clerk/Manager.
(1992 Code, § 31.03) (G.S. § 105-349)