The city shall administer and enforce the assessment and collection of the taxes imposed by this subchapter. The city shall cause to be prepared blank forms for the returns and other documents required by this subchapter and shall distribute the same throughout the city. Failure to receive or secure the forms and documents shall not relieve any person from any obligation required of him or her under this subchapter.
(Prior Code, § 819.11) (Ord. passed 2- -2002)