The Tax Collector shall collect all real and personal property taxes and all capitation or poll taxes due the town; and, where no other town officer is designated by state law or this code or other ordinance to collect license and business privilege taxes, the Tax Collector shall collect taxes and issue licenses. The Tax Collector shall pay over to the Treasurer each day all money collected by him or her for the town and render to the Treasurer a statement showing the source of each sum so collected and the purpose thereof. He or she shall issue a receipt to each person from whom he or she makes collection, and shall keep accurate records of all collections in accord with directive of the Town Accountant. The Tax Collector shall perform other duties as may be imposed upon him or her by law, this code or by the Board of Commissioners.
(Prior Code, § 2-39)