128.2302 DUTY TO ENFORCE COLLECTION.
   It shall be the duty of the Administrator to enforce payment of all taxes owing to the City, to keep accurate records for a minimum of six (6) years showing the amount due from each taxpayer required to file a declaration and make any return, or both, including taxes withheld, and to show the dates and amounts of payments thereof.
(Ord. 71-10. Passed 11-1-10.)