Sec. 19-133. Tax administration.
A.It shall be the duty of the City Manager to collect the taxes, penalties, fees, and perform the duties required by this Article.
B.The City Manager may from time to time promulgate such administrative rules and procedures consistent with the purpose, intent, and terms of this Article as they deem necessary to implement or clarify it or to aid in its enforcement. The City Manager shall give notice of those regulations as required for ordinances of the City Council and such regulations shall take effect upon such notice unless otherwise provided by a particular regulation.
C.The City Manager may take such administrative actions as needed to administer this Article, including but not limited to:
1.Provide information to any taxpayer about this Article;
2.Receive and record all revenues remitted to the City under this Article;
3.Maintain records of taxpayer reports and taxes collected under this Article;
4.Assess penalties, fines, and interest charges to taxpayers under this Article;
5.Determine amounts owed and enforce collection under this Article; and
6.Take such other reasonable steps as he or she deems appropriate to enforce this Article.
D.The City Council may establish penalties, fines and interest charges related to this Article by ordinance or resolution. (Ord. 3657 § 1, 2022)