§ 196.13  Commissioner’s Authority
   (a)   Rulemaking. The Commissioner is empowered to adopt, promulgate, and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of the provisions of this chapter, including, but not limited to, provisions relating to transactions and record keeping. Rules and regulations shall be effective upon publication in the City Record or at a later date specified by the Commissioner.
   (b)   Rulings. The Commissioner is empowered to hear requests for rulings on the application of the provisions of this chapter and the rules and regulations promulgated hereunder and to render a decision on the same. Such rulings will be at the discretion of the Commissioner and binding only with respect to the party requesting the ruling. Any entity may request a ruling upon application and payment of an administrative fee to be prescribed by the Commissioner.
   (c)   Investigations. The Commissioner is empowered to conduct investigations relating to any matter pertaining to the administration and enforcement of the provisions of this chapter.
   (d)   Subpoena Power. The Commissioner is empowered to 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 tax paid, charged, collected or received or required to have been charged, collected or received. The Commissioner is empowered to examine any person appearing before him or her under oath, concerning any transaction which was or should have been reported for any purpose under this chapter or any activity or occurrence tending to affect the tax levied under this chapter. All costs of production shall be born by the respondent.
   (e)   Access to Records.
      (1)   An operator or suspected operator shall provide the Commissioner and/or his or her designated agent access to all records and evidence at all reasonable times and shall provide verification or authentication of the same, as the Commissioner may require.
      (2)   An operator or suspected operator is required to provide to the Commissioner and/or his or her designated agent the means, facilities and opportunity to conduct any examination or investigation upon reasonable notice.
      (3)   The Commissioner and/or his or her designated agent are authorized to examine the books, bank statements, deposit slips, third-party statements, papers and other records of any operator or suspected operator in order to verify the accuracy of any return made, or, if no return has been made, to determine compliance with this chapter and any tax due hereunder.
   (f)   Authority Not Limited. No authority granted to the Commissioner by any other provision of this chapter shall be limited by virtue of not being included in this section.
   (g)   Abatement of Certain Penalties. Upon good cause, the Commissioner may waive penalties otherwise owing under Section 196.20(b) for a taxpayer’s failure to pay amounts due.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)