An Income Tax Division is hereby established within the Department of Finance. Such Income Tax Division shall have such officers, deputies, clerks and other employees as may be from time to time determined by Council, and shall receive such salary as may be determined from time to time by Council. The Tax Administrator shall make all appointments of personnel and purchase all supplies for the Income Tax Division, subject to such rules as may be imposed by Council. The Income Tax Division shall be charged with the administration and enforcement of this chapter under the direction of the Tax Administrator. The Tax Administrator shall prescribe the forms and method of accounts and reports to be rendered by the Income Tax Division to his or her office, and shall examine and audit all such accounts and exhibit accurate records showing the amount received from each taxpayer and the date of such receipt. The Tax Administrator shall also make a written report to Council quarterly of all moneys collected hereunder during the preceding 12-month period.
(Prior Code, § 880A.08)