(a) The position of Tax Administrator is herein created and it shall be the duty of the Tax Administrator to collect and receive the tax imposed by this chapter in the manner prescribed. It shall also be his or her duty to keep an accurate record showing the amount received from each taxpayer required to file a declaration and/or make a return and the date of such receipt.
(b) The Tax Administrator shall be appointed by and serve at the pleasure of Council and is hereby charged with the enforcement of the provisions of this chapter, and is hereby empowered, subject to the approval of the Board of Review, to adopt and promulgate and to enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this chapter. Subject to the approval of the Board of Review as provided for in Section 197.12, the Tax Administrator is hereby empowered to adopt rules and regulations pertaining to the imposition of the tax created herein, all filings required hereunder and the collection of such tax.
(Ord. 844-7-90. Passed 7-10-90)