In the event the City Manager, on behalf of the City, enters into an agreement with any other municipal corporation to act as agent of the City for the purpose of administering the income tax laws of the City and of providing a central facility for the collection of the income tax, as provided in Section 181.39 hereof, then all or part of the duties and authority of the Administrator may be assigned by such agreement, to such other municipal corporation.
(1969 Code 92.55)