CHAPTER 230
Department of Taxation
230.01   Establishment and Composition.
230.02   Summonses and Warrants.
   CROSS REFERENCES
   Limitation on the rate of taxation - see CHTR. Sec. 1.5 
   Authority of Council to establish departments - see CHTR. Sec. 83 
   Director of Finance to be Director of Taxation - see ADM. 226.01 
   Duties of Director re earned income tax - see B.R. & T. 880.08 
230.01   ESTABLISHMENT AND COMPOSITION.
   A Department of Taxation is hereby established in and for the City. The Department shall consist of the Director of Taxation and such other officers and employees as may be determined from time to time by Council and shall be under the supervision of the Director of Taxation.
(Ord. 116-59. Passed 11-16-59.)
230.02   SUMMONSES AND WARRANTS.
   Tax examiners and the Taxation Supervisor in the Department of Taxation of the City are hereby granted the power to serve summonses for violations of the tax laws of the City and to make arrests therefor when necessary, provided, however, that tax examiners and the Taxation Supervisor, when exercising the authority as granted by this section, shall not be armed with a firearm or deadly weapon.
(Ord. 137-84. Passed 10-29-84.)