The Collector, or any authorized employee of the collector is authorized to examine the payroll records of any person subject to this section for the purpose of verifying the accuracy of any application or, if no application was made, to ascertain the license fees due under this section. For persons claiming exemption based on less than ten thousand ($10,000) dollars annual gross receipts, Collector or authorized employee is authorized to examine any appropriate books, papers or records associated with gross receipts. Every licensee or business operating in the Town of Danville is directed and required to furnish to the Collector, or his/her duly authorized agent or employee, the means, facilities and opportunity for making such examination and investigations as are authorized by this section. The Collector is authorized to examine any person, under oath, for the purpose of verifying the accuracy of any application made, or, if no application was made, to ascertain the license fees due under this section, and for this purpose may compel the production of payroll records or, if appropriate, books, papers and records applicable to gross receipts and the attendance of all persons before him/her, whether as parties or witnesses, whenever he/she believes such persons have knowledge of such matters. The refusal of such examination by any employer or person subject or presumed to be subject to the license fees shall be deemed a violation of this section.
It shall be unlawful for the Collector or any person having an administrative duty under the provisions of this section to be known in any manner the business affairs, operation, or information obtained by an investigation of records of any business subject to this section provided however that nothing in this section shall be construed to prevent any disclosure required by law or the disclosure, of general statistics regarding Business License Fees collected or business done in the Town of Danville. (Ord. #93-3, §1)