(A) It shall be the duty of the city’s Director of Finance to collect and receive the restaurant tax imposed by this subchapter.
(B) The city’s Director of Finance shall keep records showing the amount paid by each restaurant owner and/or operator and the date of such receipt.
(C) The city’s Director of Finance is hereby charged with the enforcement of provisions of this subchapter, and is hereby empowered to prescribe, adopt and promulgate, and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of the provisions of the ordinance, including, but not limited to, provisions of the reexamination and correction of returns to which and underpayment or overpayment is claimed or found to have been made, and the rules and regulations as promulgated by him or her shall be binding upon the taxpayer; provided, however, all such rules, regulations and decisions shall be subject to the consent and approval of the Mayor and City Council.
(D) The city’s Director of Finance, or any agent or employee designated by him or her in writing, may examine the books, papers and records of any restaurant in order to determine the accuracy of any return made, or if no return was made, to ascertain the amount of restaurant tax imposed by the terms of this subchapter as he or she may deem is reasonably necessary for the purpose incident to the performance of his or her duties hereunder. The city’s Director of Finance may enforce this right by application to the appropriate court having jurisdiction over these matters.
(E) The city’s Director of Finance may dispense with examination of the books, papers and records of any taxpayer in any case where the city’s Director of Finance is furnished with a certificate of a qualified certified public accountant, or the sworn statement of any other reputable accountant or bookkeeper stating that the amount of restaurant tax reported conforms to the state or federal income tax return filed for the applicable period.
(F) A restaurant owner and/or operator who collects the restaurant tax from one or more persons and who fails to file a return and make payments therewith shall in addition to the penalties prescribed herein upon conviction be subject to a fine of not less than $50, nor more than $500, or imprisonment for not more than 30 days, or both such fine and imprisonment, for each offense. Such criminal penalties shall be in addition to the penalties imposed within this subchapter.
(Prior Code, § 126.06) (Ord. 22-2007, passed 4-23-2007)