The Tax Collector shall design, prepare and make available to all taxpayers operating within the municipal boundaries of the city forms and instructions for filing returns to ensure a full collection of and an accounting for taxes due. The failure of any taxpayer to obtain or receive forms shall not relieve such taxpayer from the payment of the tax at the time and in the manner provided.
(1997 Code, § 32.20) (Ord. 2000-29, passed 10-10-2000)