§ 121.06  AUTHORITY OF TAX ASSESSOR-COLLECTOR.
   (A)   The tax assessor-collector is hereby authorized and directed to do all such things necessary or convenient to carry out the terms of this chapter.
   (B)   The tax assessor-collector 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 chapter, and the amount of taxes due under the provisions of this chapter.
(Ord. 98-46, passed 11-24-98)