The county is hereby authorized to collect the taxes described in § 33.45 upon these terms:
(A) The taxes shall be collected by the County License Inspector, with joint administration of the Mayor of each participating city and the Judge-Executive of the county without a separate legal or administrative agency to be created.
(B) Other cities can begin participating on the first day of March, July, October or December of each year.
(C) The county is appointed agent to enforce and collect the occupational and business license tax, through the office of the County License Inspector or as administered by the joint cooperation as described above in division (A) of this section.
(D) The county shall provide the service and provide the pay for the space, equipment, utilities, supplies, time and labor necessary for the services listed below:
(1) Collection;
(2) Enforcement of criminal and administrative penalties; and
(3) Coordinate the collection through forms reporting procedure and single location for administration.
(E) The county shall, by the tenth of each calendar month:
(1) Pay the city the total of all taxes and fees collected by them, plus any interest earned, minus the fee for collection and a proportionate reimbursement fee; and
(2) Provide the city with a written accounting, including the date, amount, name and computation for each payment.
(F) The fee for collection shall be 1% of the amounts collected.
(G) (1) The proportionate reimbursement of 2% which shall be the initial county costs of $10,000, divided equally by the number of participating cities.
(2) Reimbursement for this cost, by credit, shall be made to the city as and if additional cities join the agreement.
(H) The city will hold other participating cities and the county harmless from liabilities and costs that are related to the city’s ordinance, not directly related to discretionary decision by the county or its Licensed Inspector and employees.
(I) The county will hold other participating cities and the city harmless from any liability and costs related to the discretionary decision of the county or its License Inspector or employees.
(J) The agreement may be terminated by the city upon:
(1) Payment in full of the city’s proportionate reimbursement costs;
(2) Serving a certified copy of the terminating ordinance on the county 180 days prior to termination.
(K) (1) Upon termination, all records and accounts of collection and enforcement of the taxes shall be delivered to the city.
(2) If all cities terminate, the interlocal agreement shall terminate.
(L) The agreement between the city, the county and the other cities shall be effective upon approval by the Attorney General.
(`96 Code, § 33.41) (Ord. 4-1993, passed 3-25-1993)