(a) The Finance Director shall collect and receive the taxes, surcharges and interest imposed by this chapter. The Finance Director shall keep a record showing the amount received from each person paying the tax and the date of such receipt.
(b) The Finance Director is hereby charged with the administration and enforcement of this chapter and is hereby authorized to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this chapter.
(c) The Finance Director may sue and/or file liens against property for the recovery of any tax, surcharge and interest due and unpaid under this chapter.
(Ord. 4670. Passed 7-13-94.)