(A) The City Clerk/Treasurer/Tax Collector is required to do the following:
(1) Collect the license fee imposed under this chapter; and
(2) Under the supervision of the Mayor, promulgate and enforce rules and regulations relating to the administration and enforcement of the provisions of this chapter, including provisions for the re- examination and correction of returns and payments, but not limited thereto. The rules and regulations as promulgated by him shall be binding upon the licensee and employers. All such rules, regulations and decisions shall be subject to the consent and approval of the City Council. The regulations, together with all amendments and supplements thereto and all changes therein, will be on file with the City Clerk/Treasurer/Tax Collector of the city 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/Treasurer/Tax Collector is required to do the following:
(1) Receive the license fee imposed under this chapter; 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 Clerk/Treasurer/Tax Collector shall have the following powers.
(1) The City Clerk/Treasurer/Tax Collector 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 Clerk/Treasurer/Tax Collector questions the accuracy of any return made and that the licensee shall file the audit with the City Clerk/Treasurer/Tax Collector within 30 days.
(2) Upon failure of the licensee to file an audit with the City Clerk/Treasurer/Tax Collector when requested, the City Clerk/Treasurer/Tax Collector personally, or his or her agents or employees, is authorized and empowered to examine the books, papers and records of any 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 fee imposed by this chapter. The City Clerk/Treasurer/Tax Collector 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 Clerk/Treasurer/Tax Collector or his or her duly authorized agents and employees, the means, facilities and opportunity for such examinations, investigations and audits as are authorized in any way by this chapter.
(4) The City Clerk/Treasurer/Tax Collector is further authorized to examine under oath any person concerning any income which was, or should have been returned for license fee and to this end the City Clerk/Treasurer/Tax Collector has the right and 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 such income.
(5) Refusal of any such examination of any employer or persons subject to the license fee or presumed to be such employer or persons, constitutes a violation punishable by fine.
(6) Agents and employees charged with duty of inspection or auditing of records of employers and license payers will carry proper identification, which shall be subject to examination by any person whose records are sought to be examined.
(2002 Code, § 110.35) (Ord. 1994-C-2, passed 6-6-1994) Penalty, see § 110.99