The taxes imposed pursuant to §§ 39.055 and 39.056, and all civil penalties that may be assessed as an incident of these taxes, shall be collected and enforced by the State Department of Revenue. The taxes imposed pursuant to § 39.057, and all civil penalties that may be assessed as an incident of these taxes, shall be collected and enforced by the City Manager, who shall be authorized to establish such rules and procedures as may be necessary or convenient for the collection of such taxes and penalties.
(Ord. 06-50, passed 9-5-2006; Ord. 2019-02, passed 2-4-2019)