(A) Pursuant to the powers vested in the city under the constitution and laws of the state, the Treasurer is hereby designated as the sole agent of the city for the purpose of the collection of all revenue derived by the levy of municipal income taxes under Chapter 880 of this Code of Ordinances.
(B) All persons, corporations, partnerships, proprietorships, and any other entity upon whom municipal income taxes are levied under Chapter 880 of this Code of Ordinances shall pay all amounts owed under such levy directly to the Treasurer and to no other person or entity.
(C) No provision of this section shall be construed to alter or abolish any requirement to collect taxes levied under Chapter 880 of this Code of Ordinances through payroll withholding when such collection is required under that chapter.
(Ord. 2003-52, passed 5-20-03)