§ 2-138. Setting off taxes and other debts against city creditors.

(a)

Any person who sells goods, wares or merchandise of any name, nature or description to the city, and who is indebted to the city for taxes of any kind, or who owes the city any other debt, shall either pay his taxes or other debt due to the city or else the city shall have the right to setoff such taxes or other debts out of such amount owed by the city.

(b)

It shall be the duty of the city controller to ascertain from the tax assessor-collector whether or not any person collecting money from the city is indebted to the city for taxes or in any other way and if it is ascertained that such person is indebted to the city for taxes or in any other way, it shall be the duty of the city controller to report same to the mayor and he shall withhold the payment of the claim until the person legally entitled to collect the same has paid the taxes or any other debt due to the city.

(Code 1968, § 2-111)