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information in violation of this section is guilty of a misdemeanor of the first degree. Each <br />disclosure shall constitute a separate offense. <br />(10) In addition to the above penalty, any employee of the City who violates the provisions <br />of this section relative to the disclosure of confidential information shall be guilty of an offense <br />punishable by immediate dismissal. <br />(11) Every taxpayer shall retain all records necessary to compute his tax liability for a <br />period of five years from the date his return is filed, or the withholding taxes are paid. <br />(12) The City, having already entered into an agreement for the establishment of a Regional <br />Council of Governments pursuant to Ordinance 71-75, which Regional Council has organized a <br />municipal tax collection agency known as the Regional Income Tax Agency is authorized to <br />administer and enforce the provisions of the Taxation Code as the agent of the City, and the <br />duties and authority of the Director hereunder may be performed by the Board of Trustees of <br />such agencies through the administrator of the agency. Provided, however, the administrator of <br />the agency shall have no authority to abate penalties or interest provided for in Seetions <br />150 1.1501 and 1501.1502 o the Taxation Code. <br />(13) In the event the Director, on behalf of the City, enters into an agreement with any other <br />municipal corporation to act as agent of the City for the purpose of administering the income tax <br />laws of the City and of providing a central facility for the collection of the income tax, as <br />provided in Seetion 1501.2311 o the Taxation Code, then all or a part of the duties and authority <br />of the administrator may be assigned by such agreement to such other municipal corporation. <br />(b) Purchasing. <br />(1) The Director, as Purchasing Agent, shall make all purchases of material, equipment or <br />supplies for the Municipality authorized by Council. He shall be responsible for making all such <br />purchases at the most feasible price for the City and shall see to it that the material, equipment or <br />supplies delivered are correct in number and amount and comply with the standards and <br />specifications described by the proper administrative office, as agreed to at the time of purchase. <br />(2) The Director, as Purchasing Agent, shall, subject to Charter provisions relating to public <br />bidding, establish sets of standards and specifications to control all purchases by the City. He <br />shall prepare and recommend to Council such standards as to quality, size and variety of articles, <br />equipment and supplies used by the offices and departments of the Municipal government. He <br />shall make possible uniform purchasing for all City departments and offices when consistent <br />with efficiency. <br />(c) Budget. <br />(1) The Director shall plan, prepare and execute the annual City operating budget. He shall <br />direct the execution of the budget to maintain the programs, appropriations and limitations <br />established by the Mayor and enacted by Council. <br />rel <br />