A. A collector who is required to file a return and pay taxes to the city on a quarterly basis, who fails for more than 30 days to file a return or pay the taxes due or who has, within a 12-month period, filed or paid taxes late on two or more occasions, may be required by the mayor to file and pay on a monthly basis; provided, the mayor shall provide to the collector a hearing after reasonable notice of the mayor's intention to require more frequent filing and payment.
B. A collector who is required to file a return and pay taxes to the city and pay on a monthly basis who fails to file a return and pay the full amount due within 10 days of the date required for such filing and payment or such a collector who files late two or more times during a four month period may be required by the mayor to file on a weekly or more frequent basis; provided, the mayor shall provide the collector a hearing after written notice of the mayor's intent to require more frequent filing and payment.
(Ord. 77-01 (part), 1977; Ord. 81-04 § 1 (part), 1981; Ord. 89-02 § 16, 1989; Ord. 98-07, § 3, 4-7-98)