(A) The administration of this subchapter is vested in and shall be exercised by the Director of Finance, or such other person to whom it may be assigned the duty of administering, assessing and collecting the taxes hereby imposed, except as otherwise specifically provided herein, subject to the direction and supervision of the City Manager and the Mayor and Council; the Director of Finance, or such other person to whom he or she may assign the duty of administering, assessing and collecting the taxes hereby imposed, is hereby empowered to enforce the provisions of this subchapter, together with the City Attorney, who is hereby charged with the duty of taking, commencing and prosecuting such legal remedies as are provided by law, including this subchapter.
(B) The Director of Finance shall keep such records and accounts as shall be necessary to adequately show separately the taxes collected under each of the classifications and amounts collected from business taxes by this subchapter; the Director of Finance shall keep full and accurate records of all monies received by him or her and shall preserve all reports and tax returns filed with him or her pursuant to the terms hereof for a period of four years.
(Prior Code, § 3-9.03) (Ord. 779, passed - -1998)