Chapter 2.25
CITY LICENSE AND TAX COLLECTOR
Sections:
2.25.020 Chief of police ex officio license and tax collector.
2.25.050 Account with auditor.
2.25.010 Creation of office.
The office of license and tax collector of the village is hereby created. [Ord. 3 Art. V § 1, 1952.]
2.25.020 Chief of police ex officio license and tax collector.
The chief of police shall be ex officio license and tax collector. [Ord. 3 Art. V § 2, 1952.]
2.25.030 Duties.
It shall be the duty of the license and tax collector to collect all dog, occupation, license and other taxes levied, assessed, laid or created by ordinance and by law and all taxes and licenses provided by law to be collected by the village or its officers, unless such law provides that such tax is to be collected by some other officer of said village. [Ord. 3 Art. V § 3, 1952.]
2.25.040 Receipts.
A sufficient number of receipts for all licenses and taxes shall be prepared or printed by and under the direction of the village auditor, signed by him in blank and delivered and charged to the license and tax collector at the proper time in each month, quarter or year to provide receipts for each and every license and tax that may be levied or laid by the board of trustees. The license and tax collector shall countersign and issue one of said receipts to each person liable for such license or tax when the same is paid, and shall, on or before the third Monday in each and every month, turn over to the village treasurer all money collected by him and take said treasurer’s receipt therefor. [Ord. 3 Art. V § 4, 1952.]
2.25.050 Account with auditor.
On the third Monday in each and every month, the license and tax collector and the village auditor shall have a settlement. The license and tax collector shall return to said auditor all unissued and spoiled receipts together with the village treasurer’s receipts for money paid to him, and the village auditor shall give such license and tax collector credit for such returned receipts and treasurer’s receipts and shall charge the village treasurer with the amount paid him by the license and tax collector as shown by said treasurer’s receipts. [Ord. 3 Art. V § 5, 1952.]