(A) The City Manager is required to promulgate, and to enforce rules and regulations relating to any matter of things pertaining to the administration and enforcement of the provisions of this article, including provisions for the reexamination and correction of returns and payments, but not limited thereto. The rules and regulations as promulgated by him or her shall be binding upon the licensees and employers. However, all rules, regulations and decisions shall be subject to the consent and approval of the Board of Commissioners. Under the powers given the City Manager, these regulations are issued. Additional regulations and rulings will be issued from time to time as circumstances may demand. These regulations, together with all amendments and supplements thereto, and all changes therein will be on file with the City Clerk, and will be open to public inspection. Copies thereof will, so far as possible, be available to all license payers, employers and their representatives upon request.
(B) The City Clerk is required to:
(1) Collect the license taxes imposed under this article; and
(2) Keep an accurate record showing the amount received by him or her from each license payer and withholding employer and the date of the receipts.
(C) The City Treasurer is required to receive the license taxes imposed under this article and to deposit taxes in the proper bank account.
(D) The inquisitorial powers of the City Manager are as follows:
(1) The City Manager 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 when the City Manager questions the accuracy of any return made and the licensee shall file the audit with the City Manager within 30 days.
(2) Upon the failure of the licensee to file an audit with the City Manager when requested, the City Manager personally, or his or her agents or employees, is authorized and empowered to examine the books, papers and records of an employer, or supposed employer, or of any license payer, or supposed license payer, in order to verify the accuracy of any return made; or, if no return was made to ascertain the license tax imposed by this article. The City Manager may enforce this right by application to the appropriate court having jurisdiction over these matters.
(3) Every employer, or supposed employer, and every license payer, or supposed license payer, is required to furnish to the City Manager or his or her duly authorized agents and employees the means, facilities and opportunity for the examinations, investigation and audits as authorized in and by the article.
(4) The City Manager is further authorized to examine under oath any person concerning any income which was or should have been returned for a license tax and, to this end, the City Manager has the right and the 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 the income.
(E) Refusal of any examination of any employer or person subject to the license tax or presumed to be the employer or person subject, constitutes a misdemeanor.
(F) Agents and employees charged with duty of inspection or auditing of records of employees and license payers will carry proper identification, which shall be subject to examination by any person whose records are sought to be examined.
(1977 Code, § 20-257) (Ord. 68-10, passed 6-24-1968)