(A) The Clerk/Treasurer shall monitor and oversee the accuracy, timeliness and completeness of the filing of reports and payment of taxes levied under this subchapter. The Clerk/Treasurer shall adopt and promulgate rules and regulations and forms not inconsistent with the provisions of this subchapter as deemed necessary for the effective administration of this subchapter.
(B) In administering the provisions of this subchapter, the Clerk/Treasurer may give any seller 10 days’ notice to appear before the Clerk/Treasurer, with such books, records and papers as the Clerk/Treasurer may require relating to the seller’s business for the taxable period in question. The Clerk/Treasurer may require that the seller or its agents and employees give testimony or answer interrogatories under oath administered by the Clerk/Treasurer respecting the meals provided and the revenues therefrom which are or may be subject to the tax imposed hereby, or the failure to make a report thereof as provided in this subchapter.
(1997 Code, § 62-119) (Ord. passed 6-8-2004
; Am. Ord. passed 5- -2022)