181.39 AUTHORITY IN CONTRACT FOR CENTRAL COLLECTION FACILITIES.
   The City Manager may and he is authorized to enter into an agreement, subject to consent of Council, on behalf of the City, with any other municipal corporation to permit such other municipal corporation to act as agent for the City for the purpose of administering the income tax laws of the City and of providing a central collection facility for the collection of the income tax on behalf of the City. (1969 Code 92.54)