The Commissioner is hereby empowered to adopt, promulgate, and to enforce, rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this chapter, including provisions for the reexamination, correction and amendment of all returns. The Commissioner, or any agent or employee designated in writing by him or her, is hereby authorized to examine the books and records of any lessor during regular business hours, in order to verify the accuracy of any return made, or if no return was made to ascertain the tax imposed by this chapter.
(Ord. No. 532-91. Passed 3-18-91, eff. 3-22-91)