(A) The City Council will name a certified public accountant to make an annual or specific audit. The city shall collect and enforce this chapter through its Director of Finance. In the absence of voluntary compliance, the Director of Finance may charge the subject entities reasonable fees for the costs of any audit required by the Director of Finance.
(Prior Code, § 117.09)
(B) The Director of Finance shall have the authority to audit the subject businesses books for enforcement purposes. If the tax is not paid within 90 days of the due date, the Director of Finance may bring a civil action to enforce this section.
(Prior Code, § 117.10)
(Ord. 4, passed 2-8-1993)