§ 31.03  TAX COLLECTOR.
   (A)   Collection of revenue; responsibility for sums coming into possession.  The Tax Collector shall collect and receive all revenue due the city from any and all sources whatsoever.  After collection, the Tax Collector shall be responsible to the city for all sums coming into his possession until such sums are transferred to the Finance Director.
   (B)   Disposition of fees collected.  All fees collected by any other city officer or employee shall be turned over to the Tax Collector and deposited to the credit of the appropriate fund.
   (C)   Collection under paving assessments.  The Tax Collector shall collect all sums realized under assessments levied by the City Council for defraying expenses of paving or otherwise improving the streets and sidewalks of the city. 
('84 Code, §§ 2-44 – 2-46)