The Administrator shall enforce payment of all taxes owing to the City; and shall authorize such legal action as may be necessary for the determination of taxes due and the collection thereof, shall keep accurate records for a minimum of five years showing the amount due from each taxpayer required to file a declaration and make any return, or both, including taxes withheld, and shall show the dates and amounts of payments thereof.
(Ord. 29-90. Passed 9-24-90.)