The tax collector shall collect and receive the taxes, interests, fines, and penalties imposed by this subchapter, and shall maintain records showing the amounts received and the dates such amounts were received. The tax collector shall prescribe and issue all forms necessary for the administration of the tax and may adopt and enforce regulations relating to any matter pertaining to the administration of this subchapter. The tax collectors may examine the records of any employer and/or supposed employer or of any taxpayer in order to ascertain the tax due or verify the accuracy of any return. Every employer or supposed employer and every taxpayer or supposed taxpayer shall give the tax collector all means, facilities, and opportunity for the examinations hereby authorized.
(Ord. 01-03, passed 10-6-2003)