(a) Pursuant to West Virginia Code §8-13-13, the Director shall have the authority and responsibility to promulgate reasonable regulations for the collection of the charges imposed by this article. Said regulations shall include but not be limited to:
(1) Regulations setting due dates for all fees.
(2) Regulations setting forth guidelines for the orderly collection of fees.
(3) Regulations requiring employers employing persons within the City of Fairmont to collect and remit said fees and supply to the Director any and all information which may include the following:
A. The number of total employees;
B. The number of exempt employees, if any;
C. The number of full-time/part-time employees;
D. Hire dates for new employees and termination dates for those who have left employment;
E. Names and addresses.
(4) Regulations requiring employers to collect from their employees and to remit to the Department of Finance the fees imposed herein. Such rules, regulations, and procedures shall be reduced to writing and shall take effect upon being filed in the office of the City Clerk.
(5) The Director, may, upon his/her discretion, allow employees to submit information on an annual basis; however, payment of fees shall be made quarterly.
(6) The method of reporting shall be done by such means found to be acceptable to the Director.
(b) For the purposes of ascertaining the correctness of any information submitted to the Director as required by subsection (a) above, the Director, or his/her designee, shall have the power to examine or cause to be examined, any books, papers, records, memoranda, documents and any other payroll data and information, and may take testimony and require material proof with power to administer oaths to any person or persons from whom testimony may be taken. The Director shall further have the power to issue subpoenas and subpoenas duces tecum in the name of the City to compel the attendance of witnesses and the production of books, papers, records, memoranda, documents, and testimony at the time and place specified for purposes of said audit. Every such subpoena and subpoena duces tecum shall be served at least five days before the return date thereof by either personal service by any credible person over 18 years of age or by registered or certified mail, return receipt requested. A return receipt shall be required to prove service by registered or certified mail.
(Ord. 1812. Passed 5-14-19.)