A. The city clerk of the city of Lava Hot Springs is hereby authorized and empowered to administer, regulate and collect payment of all nonproperty taxes adopted and imposed by this chapter. Said clerk shall have all of the powers set forth in this chapter together with those additional powers necessary and proper to carry out the provisions of this chapter. The city clerk of the city of Lava Hot Springs may also designate and collect said nonproperty taxes. In the event the city clerk designates to the Idaho state tax commission the role of administration regulation and collection under this provision, all references to the city clerk shall be deemed to refer to the Idaho state tax commission. The costs incurred by the state tax commission shall be reimbursed from the proceeds collected. (Ord. 2015-11, 11-12-2015, eff. 11-20-2015)