(a) Powers and Duties. The Tax Division, under the supervision and direction of the Finance Director, shall perform the following functions:
(1) Administer and enforce the City's Income Tax Code and keep accurate records showing amounts due from each taxpayer required to file a declaration or make a return, including taxes withheld, and show the dates and amounts of payments thereof;
(2) Administer and enforce the City's hotel/motel tax and keep accurate records showing amounts due from each hotel/motel and show the dates and amounts of payments thereof;
(3) Make reports to the Finance Director regarding moneys collected, as requested.
(b) Additional Powers and Duties. The Tax Division may also perform any other functions consistent with income tax billing and collection and hotel/motel tax billing and collection as may be necessary or as the Council, the City Tax Code, or State law may designate.
(Ord. 2022-35. Adopted 09/22/22)