The administration and enforcement of this chapter shall be as follows:
(A) The City Clerk is hereby charged with the enforcement of the provisions of this chapter and is hereby empowered to prescribe, adopt, promulgate, and enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions for the re-examination and correction of returns as to which an over-payment or under-payment is claimed or found to have been made. The rules and regulations promulgated by him or her shall be binding upon the licensee.
(B) The City Clerk, or any agent or employee designated in writing by him or her, is hereby authorized to examine books, papers, and records of any licensee or supposed licensee in order to determine the accuracy of any return made, or, if no return was made, to ascertain the amount of license fee imposed by the terms of this chapter. Each licensee, or supposed licensee, is hereby directed and required to give the City Clerk, or the duly authorized agent or employee, the means, facilities, and opportunity for the examination and investigation as is hereby authorized. The City Clerk is hereby authorized to examine any person, under oath, concerning any gross receipts which were or should have been returned, and to that end, he or she may compel the production of books, papers, records, and the attendance of all persons before her whether as parties or witnesses, whom he or she believes to have knowledge of the compensation or gross receipts, to the extent that any officer empowered to administer oaths in the state is permitted to so order.
(Ord. 23-1990, passed - -; Am. Ord. 25-1991, passed - -; Am. Ord. 5-2007, passed 6-25-07; Am. Ord. 3-2009, passed 7-21-09)