The City Manager is authorized to confer with the State Commissioner of Taxation to the end that an agreement between the city and the Commissioner of taxation may be entered into for the purpose of providing for the administration and collection of the taxes imposed by this chapter. Such an agreement shall not become effective until presented to the Council for its approval and when so approved, the tax imposed by this chapter shall be collected and administered pursuant to the terms of the agreement.
(2003 Code, § 12.14) (Ord. 91, passed 11-24-2000)