(A) It shall be the duty of the License Inspector to collect and receive all business license fees imposed by this chapter and to keep records showing the amounts received by him from each employer.
(B) The License Inspector shall, in his discretion, have the authority to extend the filing of returns required by this chapter. Such extension shall be upon written request of the licensee. Provided, however, that any balance unpaid when payment is due under the terms of this chapter shall bear interest at the maximum rate provided by law per annum until paid.
(C) The License Inspector or any agent or employee designated by him is hereby authorized to examine the books, papers and records of any employer or licensee in order to determine accuracy of any return made, or if no return was made, to ascertain the amount of business license fee due under the terms of this chapter by such examination. Each employer or supposed employer or licensee or supposed licensee shall give to the License Inspector or other duly authorized agent or employee the means, facilities and opportunities for the making of such examination and investigation. The License Inspector is hereby authorized to examine any person under oath concerning any gross receipts which were or should have been shown in a return and to this end he may compel the production of books, papers, records and the attendance of all persons before him/her whether as parties or as witnesses, whom he/she believes to have knowledge of such gross receipts or compensation, to the extent that any officer empowered to administer oaths in the Commonwealth is permitted to so order.
(D) The License Inspector is hereby charged with the enforcement of the provisions of this chapter, and is hereby empowered to prescribe, adopt, promulgate and enforce regulations relating to any matter of thing pertaining to the administration and enforcement of the provisions of this chapter, including but not limited to provisions for the re- examination and correction of returns as to which an over-payment or under-payment is claimed or found to have been made, and the regulations so promulgated shall be binding upon all licenses and employers.
(Ord. 93-625, passed 6-1-93; Am. Ord. 02-786, passed 2-20-02; Am. Ord. 04-852, passed 12-13-04; Am. Ord. 05-890, passed 12-12-05)