(A) The Director of Finance is required:
(1) To collect the license fee imposed under this chapter;
(2) To adopt and promulgate and to enforce rules and regulations relating to any matter of filings pertaining to the administration and enforcement of the provisions of this chapter including provisions for the reexamination and correction of returns and payments, but not limited thereto. The rules and regulations as promulgated by him shall be binding upon the licensee and employers;
(3) To receive the license fee imposed under this chapter; and
(4) To keep an accurate record showing the amount received by him or her from each licensee and withholding employer and the date of such receipts.
(B) (1) When the Director of Finance questions the accuracy of any return made, he or she is authorized and empowered to request from any licensee a certified audit prepared by the licensee’s accountants for the purpose of verifying the accuracy of any return made, and said licensee shall file said audit with the Director of Finance within 30 days after such request.
(2) Upon the failure of the licensee to file an audit with the Director of Finance when requested, the Director of Finance personally, or his or her agents or employees, is authorized and empowered to examine the books, papers and records of any employer, or supposed employer, or of any licensee, or supposed licensee, in order to verify the accuracy of any return made, or in the event no return was made, to a certain the license fee imposed by this chapter. The Director may enforce this right by application to the appropriate court having jurisdiction over these matters.
(3) Every employer or supposed employer, and every licensee or supposed licensee is required to furnish to the Director of Finance, or his or her duly authorized agent or employees, the means, facilities and opportunity for such examinations, investigations and audits as are authorized in and by this chapter.
(4) The Director of Finance is further authorized to examine under oath any person concerning any income which was or should have been reported for license fee and to this end the Director of Finance has the right and power to compel the production of books, papers and records, and the attendance of all persons before him or her, whether as parties or witnesses, whom he or she believes to have knowledge of such income.
(5) Refusal of any such examination of any employer or person subject to the license fee or presumed to be such employer or person so subject, constitutes a misdemeanor punishable by fine.
(6) Agents and employees charged with duty of inspection or auditing of records of employers and licensees will carry proper identification, which shall be subject to examination by any person whose records are sought to be examined.
(7) The above powers in divisions (B)(1) through (B)(7) above shall not be exercised unless the Director of Finance is notified by the commonwealth’s Department of Revenue or the U.S. Internal Revenue Service, that the particular taxpayer’s figures should be audited.
(C) The Director of Finance and/or any of his or her deputies may choose to enforce the provisions of this chapter through the Elizabethtown Code Enforcement Board after proper notice to any business entity of any violation.
(D) If the Finance Department pursues enforcement through the code enforcement citation procedures against a mobile food vendor and the vendor is located at the same property location for more than two violation occurrences, then a citation may also be issued against the property owner.
(Prior Code, § 110.13) (Ord. 09-2006, passed 5-8-2006; Ord. 25-2019, passed 11-4-2019)