(A) The town Tax Collector is hereby designated as the proper official to collect license taxes and to issue licenses.
(B) The Tax Collector shall make any investigation necessary to determine the tax liability of persons engaged in business within the town. If necessary, the Tax Collector is authorized to enter upon the premises of any business during normal business hours for the purpose of determining whether this subchapter has been complied with.
(1988 Code, § 12-20)