§ 117.10  INSPECTION AND AUDIT OF EMPLOYERS AND EMPLOYEE RECORD.
   (A)   For cause, the City of Dry Ridge shall have the right to inspect and audit the records of an employer and its employees to insure compliance with this chapter and insure due and full payment of all employee occupational licensing fees due here under to the City of Dry Ridge.
   (B)   To substantiate the employer’s returns made for a calendar-year, or any part of a calendar-year, the employer shall be required to file and attach a Form W-2 and W-3 to the return made for the quarter ending in each December of each calendar-year.
(Ord. 827-2017, passed 3-6-17)