A. The city clerk is hereby authorized and empowered to administer, regulate, and collect payment of all non-property taxes adopted and imposed by this chapter. Said clerk shall have all the powers set forth in this chapter together with those additional powers necessary and proper to carry out the provisions of this chapter.
B. There is hereby created in the office of the city clerk a fund to be designated as the "municipal property tax relief fund". All monies collected under this chapter, and not otherwise budgeted by the city council, shall be placed by the city clerk into the municipal property tax relief fund. All monies collected and placed into said fund shall be used to replace city property taxes in the ensuing fiscal year. (Ord. 56D-5, 9-15-2015; amd. Ord. 56D-6, 8-31-2020)