(A) There is created an Income Tax Bureau in the Finance Director’s office for the administration of the provisions of this chapter. Such Bureau shall consist of a Finance Director and such clerical and secretarial personnel as may be permitted by Council. The Finance Director and all such additional personnel shall be appointed by the City Manager.
(B) It shall be the duty of the Finance Director to collect and receive the tax imposed by this chapter in the manner prescribed therein, and to keep an accurate record thereof, and to report all monies so received.
(C) It shall be the duty of the Finance Director to enforce payment of all income taxes owing the municipality, to keep accurate records for a minimum of five years, showing the amount due from each taxpayer required to file a declaration or make any return, including a return of taxes withheld, and to show the dates and amounts of payments thereof.
(‘74 Code, § 93.50) (Ord. 384-A, passed 4-1-71; Am. Ord. 81-662, passed 1-6-81; Am. Ord. 01-1348, passed 1-16-01; Am. Ord. 05-1469, passed 12-21-05)