(A) The City Clerk/Treasurer or any employee or agent designated thereby is authorized to examine the books, papers and records of any employer or supposed employer, person, or of any business entity or supposed business entity in order to determine the accuracy of the any return made, or if no return was made to ascertain the amount of occupational fee due under the terms of this chapter. Each such employer or supposed employer or business entity or supposed business entity shall give to the Clerk/Treasurer or his or her duly authorized agent or employee the means, facilities, and opportunities of the making of such examination and investigation. The Clerk/Treasurer is hereby authorized to examine any person under oath concerning any compensation or gross receipt which was shown or should have been shown in a return and may compel the production of books, papers, records, and the attendance of all persons, whether as parties or as witnesses, whom he or she believes to have knowledge of such gross receipts or compensation, to the extent that any officer empowered to administer oaths in this Commonwealth is permitted to so order.
(B) No suit shall be maintained in any court to restrain or delay the collection or payment of the fee levied by this chapter.
(C) Any fee collected pursuant to the provisions of this chapter may be refunded or credited with in two years of the date prescribed by law for the filing of a return or the date the money was paid to the city, whichever is the later, except that:
(1) In any case where the assessment period contained in § 110.10 has been extended by an agreement between the business entity and the city, the limitation contained in this division shall be extended accordingly.
(2) If the claim for refund or credit relates directly to adjustments resulting from a federal audit, the business entity shall file a claim for refund or credit within the time provided for in this subsection or six months from the conclusion of the federal audit, whichever is later.
(D) For the purposes of division (E) below, a return filed before the last day prescribed by law for filing the return shall be considered as filed on the last day.
(E) The authority to refund or credit overpayments of fees collected pursuant to this chapter is vested exclusively in the city.
(F) In order to reduce administrative costs and to minimize paperwork for employers, employees, and business entities, this chapter shall be administered in conjunction any of the city’s business regulations or police powers as maybe deemed necessary and efficient.
(Ord. 2007-12-01, passed 12-19-07)