New Franklin City Collector ordinance (§ 115.110)

A. Election And Installation In Office.

1. There shall be a City Collector who shall serve for a term of four (4) years.

2. The Collector shall before entering upon the duties of his/her office take and subscribe an oath that he/she possesses all qualification prescribed by law for his/her office, that he/she will support the Constitution of the United States and of the State of Missouri, the provisions of all laws of the State affecting Cities of the Fourth Class and the ordinances of the City.

3. Within fifteen (15) days after his/her election or appointment and before entering upon his/her duties of office, the Collector shall execute a bond in the sum of ten thousand dollars ($10,000.00) with good and sufficient sureties conditioned that he/she will faithfully and punctually collect and pay over all monies that shall come into his/her hands by virtue of his/her office. The bond shall be approved by the Board and filed and recorded in the office of the Administrator as City Clerk. If such bond is not posted within the time specified, the office of Collector shall immediately be vacant.

B. Duties Of City Collector.

1. As soon as may be after the tax book of each year shall have been completed as provided herein, the City Clerk shall deliver same to the Collector and take his/her receipt thereof and charge the Collector with the whole amount of the tax books so delivered to him/her.

2. Immediately, after the receipt of the tax books by the Collector, he/she shall prepare a tax statement for each person listed on the tax books, stating thereon the tax due and payable and cause said statement to be mailed to each individual or firm listed, at their last known address, postage prepaid.

3. If any taxpayer shall fail or neglect to pay the Collector his/her taxes upon receiving a tax statement, then it shall be the duty of the Collector after the first (1st) day in January then next ensuing to collect and account for, as other taxes, an additional tax as penalty of one percent (1%) per month upon all taxes collected by him/her after the first (1st) day of January, as aforesaid; and in computing said additional tax or penalty a fractional part of the month shall be counted as a whole month.

4. Whenever any person shall pay taxes charged on the tax book, the Collector shall enter such payment in his/her list and give the person paying the same a receipt, specifying the name of the person for whom paid, the amount paid, what year paid for and the property and value thereof on which the same was paid according to its description on the Collector's list, in whole or in part as the case may be, and the Collector shall enter "paid" against each tract or lot when he/she collects the tax thereon. The Collector shall receive taxes on part of any lot, piece or parcel of land charged with taxes provided the person paying such tax shall furnish a particular specification of the part and if the tax on the remainder of such lot or parcel of land shall remain unpaid, the Collector shall enter such specifications on his/her return, to the end that the part of which the tax remains unpaid may be clearly shown. If payment is made on an individual share of real estate, the Collector shall enter on his/her record the owner of such share so as to designate upon whose undivided share the tax has been paid.

5. He/she shall deposit daily in a special City Collector's bank account all monies received by him/her from all sources which may be levied by law, all licenses fees of every description authorized by law to be collected and all monies belonging to the City which may come into his/her possession. He/she shall pay to the City Administrator weekly all monies received.

6. He/she shall collect all City taxes and monies receivable by him/her from all sources which may be levied by law, including receipts from all licenses of every description authorized by law to be collected.

7. He/she shall prepare licenses for all purposes for which licenses are to be required to be issued and when required shall cause the same to be issued, provided however, that before any license shall issue, he/she shall collect from the person applying thereof the license fees allowed the City for issuing the same.

8. He/she shall keep in proper books a full and accurate and complete account of all monies collected or other property received, as well as an account of the transaction including the date, amount, from whom received, to whom disbursed and on what account action was taken. He/she shall keep separate accounts for motor vehicle licenses, merchants and business licenses, cigarette taxes, water services and all taxes which may be levied by law.

9. At the regular meeting of the Board in April of each year the Collector shall provide a yearly report of all his/her activities.

10. Whenever requested by the Mayor and the Board, the Collector shall give in writing an account or report on any of the duties of his/her office or the fiscal affairs of the City. He/she shall exhibit his/her accounts, papers, documents and any and all records whenever requested to the Mayor or any member of the Board.

11. If the City Collector shall willfully neglect or refuse to perform any of the duties enjoined upon him/her by the discharge of his/her official duties or shall by color of his/her office do any act not authorized by law or resolution of the Mayor and Board, he/she shall be guilty of an ordinance violation and upon conviction thereof shall be fined not less than fifty dollars ($50.00) and not more than five hundred dollars ($500.00).

12. Notwithstanding the foregoing, the City may with approval of the Board enter into agreements with the County to collect all or part of the tax bill and thereby relieve the City Collector of the duties so undertaken pursuant to the agreement.

C. Office Hours. The office hours of the City Collector shall be from 9:00 A.M. to 12:30 P.M. and 1:30 P.M. to 5:00 P.M. each day Monday through Friday except those days which are regularly designated as City holidays. The City Collector shall maintain his/her office at the City Hall and shall be responsible for keeping said office in a clean and presentable condition.

D. The Assessment And Collection Of The Revenue.

1. The Board shall approve the rate of tax levy by a majority vote, based upon the assessed value of all property within the City made taxable by law for State purposes.

2. He/she shall collect all monies due the City for the collection of refuse and waste material by the City contracted refuse collector and shall maintain a refuse collection and payment record and shall supply each month a record of delinquent accounts to the Board of Aldermen.

3. For the performance of the duties set out herein, he/she shall receive a salary as set by ordinance.