[Amended 5-20-1997]
All taxes, fees, assessments or charges that are levied or established
by the municipality for general or special purposes, unless Council
shall designate another person or entity to collect such taxes, shall
be collected by the Municipal Manager under a procedure to be established
by Council, either by separate ordinance or in the Administrative
Code. The Municipal Manager shall receive no special compensation
for collecting taxes, and any payments by a school district or other
taxing body for collection of taxes shall accrue to the municipality
and not the Municipal Manager.
The duties of the Municipal Manager in the collection of taxes
shall be established by Council either by separate ordinance or in
the Administrative Code. Subject to the policies and limitations established
by Council, the duties of the Municipal Manager shall include, but
not be limited to:
A.
The diligent collection of the taxes levied by Council and assigned
to Municipal Manager for collection.
B.
Keeping clear and detailed accounts of all sums received from taxes
and other sources, which accounts shall at all times be open to inspection
by Council Members, the Controller and the Municipal Auditor, unless
otherwise limited by law.
C.
The Municipal Manager shall promptly deposit all municipal monies
collected by him from all sources in a bank, trust company or other
institution designated by the municipality in an account in the name
of the municipality.
