The Income Tax Officer is hereby designated as receiver of taxes imposed by this chapter. He shall collect and receive all such taxes, shall furnish a receipt for their payment and shall keep a record showing the amount received by him from each taxpayer and the date of each receipt. In the event the Income Tax Officer fails to qualify or in the event of a vacancy of such office, the City Treasurer shall be deemed to be the receiver of taxes under this chapter.
(Ord. 34-66. Passed 11-30-66.)