(A) The City Clerk, under the direction of the Mayor, is hereby charged with the enforcement of the provisions of this chapter and, subject to the approval of the Mayor, is hereby empowered to prescribe, adopt, promulgate and endorse regulations pertaining to the administration and enforcement of the provisions of this chapter, including but not limited to provisions for the re-examination and correction or returns on which an overpayment or underpayment is claimed or found to have been made, and the regulations so promulgated shall be binding upon all licensees and employers.
(B) Employers are required to keep such records as will enable the filing of true and accurate returns.
(C) Only the City Clerk or such other agent or employee as may be deemed necessary and designated by the Mayor with approval of the City Council, are hereby authorized to examine the books, papers and records of any employer or supposed employer, or of any license or supposed license, in order to determine the accuracy of any return made, or, if no return was made, to ascertain the amount of license fee due under the terms of this chapter by such examination. Each such employer or supposed employer, or license or supposed license, shall give to the city or to a duly authorized agent or employee the means, facilities and opportunity for the making of such examination and investigations.
(D) Every business entity and employee receiving 1099 payments of six hundred dollars ($600.00) or more, subject to an occupational license tax governed by the provisions of this chapter shall keep records, render under oath statements, make returns, and comply with rules as the city may from time to time prescribe. Whenever the city deems it necessary, the city may require a business entity, by notice served to the business entity, to make a return, render statements under oath, or keep records, as the city deems sufficient to determine the tax liability of the business entity.
(Ord. 16-2007, passed 11-13-07; Am. Ord. 7-2008, passed 7-14-08; Am. Ord. 6-2017, passed 1-22-18)