(A) In order to reduce administrative costs and to minimize paperwork for employers, employees and businesses entities, this subchapter shall be administered in conjunction with Boone County Fiscal Court's other occupational license fees tax as deemed necessary by the Fiscal Court.
(B) It shall be the duty of the Administrator to collect all occupational license taxes and deposit the same with the county. The Administrator shall have the power and it shall be his or her duty to make and publish such rules and regulations as may be necessary to administer this subchapter and to provide such printed forms as may be required for reporting, paying and receipting all such fees and taxes and for all other requirements for the proper and efficient administration of this subchapter. The Administrator is hereby charged with the enforcement of the provisions of this subchapter, and, is hereby empowered to prescribe, adopt, promulgate and enforce regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this subchapter including, but not limited to, provisions of the re-examining and correction of returns as to which an overpayment or underpayment is claimed or found to have been made, and the regulations so promulgated shall be binding upon all licensees and employers.
(Ord. 07-26, passed 12-18-07)