This article shall be administered by an official who shall be known as: “Supervisor of Business, Privilege and Occupation Tax Ordinance of the City of Keyser,” and such official has herein been referred to as “Supervisor.”
(a) The supervisor shall be a competent person for the duties of his office; he shall be appointed by the Mayor and the appointment shall require confirmation by the Council; the supervisor shall serve at the will and pleasure of the Mayor, and receive such salary as the Council may prescribe.
(b) The supervisor shall qualify for his office by taking the oath of office prescribed by the City Charter, and by filing a proper bond in the penal sum of five thousand dollars ($5,000.00).
(c) The supervisor shall perform all the duties and functions as are devolved upon him by this article and as may be prescribed hereafter by the Council. He shall prescribe forms and reasonable rules of procedure in conformity with this article, subject to approval of the Council, for the making of returns and for the ascertainment of any of the provisions of this article in any of the courts, either state or federal, shall be under its jurisdiction of the supervisor.
(d) The supervisor shall make a complete report to the Council at the first regular meeting of each month. (Ord. 181. Passed 7-17-78.)