(A) The Treasurer or any agent or employee designated by him or her is authorized to examine the books, papers and records of any employer or supposed employer or of a 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 due under the terms of this chapter by the examination. Each employer or supposed employer or licensee shall give to the Treasurer upon the Treasurer’s request, and without limitation, or to his or her duly authorized agent or employee, the means, facilities and opportunity for the making of the examination and investigation.
(B) The Treasurer or any agent or employee designated by him or her is authorized to examine any person under oath concerning any information which was or should have been shown in a return and to this end he or she may compel the production of books, papers, records and the attendance of all persons before him, whether as parties or as witnesses, whom he or she believes to have knowledge of the gross receipts or compensation, to the extent that any officer empowered to administer oaths in the Commonwealth is permitted to so order.
(Ord. 2019-08-02, passed 11-14-19; Am. Ord. 2021-7-2, passed 8-12-21)