The Commissioner is hereby authorized to order any person presumed to have knowledge of the facts to appear before him or her and may examine such person, under oath, concerning any tax which was or should have been reported for admissions tax purposes or any transaction tending to affect such tax, and for this purpose may compel the production of books, papers, records and other information and the attendance of all persons before him or her, whether as parties or witnesses, whenever he or she believes such persons have knowledge pertinent to any inquiry of any admissions paid or admissions tax charged, collected or received or required to have been charged, collected or received.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)