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The code of the city of Charlottesville, Virginia, 1965 :

the charter and the general ordinances of the city
  
  
  
  
  

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Sec. 2-117. Collection of revenues; keeping accounts; delivery
of money to treasurer.

The director of finance shall collect all revenues of the city


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and moneys from persons owing the same to the city, except
property taxes and business, professional and occupational license
taxes.

The director of finance shall keep an accurate account of
all collections made by him and shall deliver the money collected
by him daily to the city treasurer, together with a
statement showing the sources from which these funds were
derived. (Code 1959, § 2-117.)