(A) It shall be the duty of the Director of Finance to collect all license fees and deposit the same in the General Fund of the county, to be used to defray the general expenses of the county government. The Director of Finance 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 for all such license fees and for all other requirements in the proper and efficient administration of this subchapter.
(B) The Director of Finance or any agent or employee designated in writing by him or her is hereby authorized to examine the books, papers, and records of any employer or supposed employer or of any licensee or supposed licensee in order to determine the accuracy of any return made, or if no return was made, to ascertain the amount of license fee imposed by the terms of this subchapter. Each such employer or supposed employer or licensee or supposed licensee is hereby directed and required to give to the Director of Finance or his or her duly authorized agent or employee the means, facilities, and opportunity for the examination and investigation as are hereby authorized. The Director of Finance is hereby authorized to examine any person under oath concerning any wages, salaries, commissions, or other compensation or net profits which were or should have been returned; and, to this end, he or she may compel the production of books, papers, records, and the attendance of all persons before him or her, whether as parties or witnesses, whom he or she believes to have knowledge of the wages, salaries, commissions, or other compensation or net profits, to the extent that any officer empowered to administer oaths in this state is permitted to so order.
(Prior Code, § 60.002) (Ord. 86-2, passed 5-14-1986)