Section 6A.08 Promulgation of Rules and Regulation
(a) Within seven (7) days after the approval of this Code, The City Mayor shall convene the Oversight Committee herein provided. The said Committee shall formulate and issue the appropriate rules and regulations necessary for the efficient and effective implementation of the provisions of this code.
(b) The Oversight Committee shall be composed of the following:
The City Vice-Mayor
(Chairman, Oversight Committee)
Ways and Means Comm. Chair of SP (Member)
The City Treasurer (Member)
The City Assessor (Member)
The City Legal Officer (Member)
The City Administrator (Member)
The City Accountant (Member)
The City Budget Officer (Member)
The City Engineer (Member)
The Business Permit Head (Member)
(c) The Committee shall submit its recommendation to the City Mayor within two (2) months after its organization. Thereafter, the Committee shall monitor the implementation of the provisions of this Code and recommend from time to time additional rules and regulations or changes thereof.
Section 6A.09 Accounting of Collection - Unless otherwise provided in this Code and other existing laws and ordinances, all monies collected by virtue of this Code shall be accounted for in accordance with the provisions of the existing laws, rules and regulations, and credited to the General Fund of the City. Pecuniary liabilities imposed by the court for violation of any city ordinance shall accrue to the General Fund of the City.
Section 6A.10 Issuance of Receipts – It shall be the duty of the City Treasurer or his authorized representative to issue the necessary receipt to the persons paying taxes, fees or charges, indicating therein the date, amount, name of the person paying and account paid.
Section 6A.11 Record of Taxpayers – It shall be the duty of the City Treasurer to keep records of the names of all persons paying city taxes, fees and charges. He shall establish and keep current appropriate tax roll for each kind of tax, fee or charge provided in this Code.
Article B. Civil Remedies for Collection of Revenues
Section 6B.01 Government’s Lien – City taxes, fees, charges and other revenue constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property of rights therein which may be subject to the lien but also upon property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent city taxes, fees and charges including related surcharges and interests.
Section 6B.02 Civil Remedies – The civil remedies for the collection of the City taxes, fees, or charges, and other related surcharges and interests resulting from the delinquency shall be:
(a) By administrative action thru distraint of goods, chattel or effects, and personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and by levy upon real property and interest in or right to real property; and
(b) By judicial action.
Either or both these remedies may be pursued concurrently or simultaneously at the discretion of the Mayor upon the recommendation of the City Treasurer.
(a) Within seven (7) days after the approval of this Code, The City Mayor shall convene the Oversight Committee herein provided. The said Committee shall formulate and issue the appropriate rules and regulations necessary for the efficient and effective implementation of the provisions of this code.
(b) The Oversight Committee shall be composed of the following:
The City Vice-Mayor
(Chairman, Oversight Committee)
Ways and Means Comm. Chair of SP (Member)
The City Treasurer (Member)
The City Assessor (Member)
The City Legal Officer (Member)
The City Administrator (Member)
The City Accountant (Member)
The City Budget Officer (Member)
The City Engineer (Member)
The Business Permit Head (Member)
(c) The Committee shall submit its recommendation to the City Mayor within two (2) months after its organization. Thereafter, the Committee shall monitor the implementation of the provisions of this Code and recommend from time to time additional rules and regulations or changes thereof.
Section 6A.09 Accounting of Collection - Unless otherwise provided in this Code and other existing laws and ordinances, all monies collected by virtue of this Code shall be accounted for in accordance with the provisions of the existing laws, rules and regulations, and credited to the General Fund of the City. Pecuniary liabilities imposed by the court for violation of any city ordinance shall accrue to the General Fund of the City.
Section 6A.10 Issuance of Receipts – It shall be the duty of the City Treasurer or his authorized representative to issue the necessary receipt to the persons paying taxes, fees or charges, indicating therein the date, amount, name of the person paying and account paid.
Section 6A.11 Record of Taxpayers – It shall be the duty of the City Treasurer to keep records of the names of all persons paying city taxes, fees and charges. He shall establish and keep current appropriate tax roll for each kind of tax, fee or charge provided in this Code.
Article B. Civil Remedies for Collection of Revenues
Section 6B.01 Government’s Lien – City taxes, fees, charges and other revenue constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property of rights therein which may be subject to the lien but also upon property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent city taxes, fees and charges including related surcharges and interests.
Section 6B.02 Civil Remedies – The civil remedies for the collection of the City taxes, fees, or charges, and other related surcharges and interests resulting from the delinquency shall be:
(a) By administrative action thru distraint of goods, chattel or effects, and personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and by levy upon real property and interest in or right to real property; and
(b) By judicial action.
Either or both these remedies may be pursued concurrently or simultaneously at the discretion of the Mayor upon the recommendation of the City Treasurer.
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