The Collector of Taxes shall have the power to make such rules and regulations as are reasonable and necessary to effectively collect the tax levied hereby and shall upon reasonable notice have access to books and records necessary to enable him to determine the correctness of any report filed as required by this subchapter and the amount of taxes due under the provision of this subchapter.
(`88 Code, Ch. 1, § 10.05) (Ord. 128, passed 11-11-80)