(A) It shall be the duty of the City Clerk to collect and receive all occupational license fees imposed by this chapter and to keep records showing the amounts received by him or her from each licensee and each withholding employer.
(B) Examination of records.
(1) The City Clerk or any agent or employee designated in writing by him or her is hereby authorized to examine the books, papers and records of any employer or supposed employer or any obligor or supposed obligor in order to determine the accuracy of any return made or, if no return was made, to ascertain the amount of occupational license fee imposed by the terms of this subchapter. Each employer, or supposed employer, or obligor, or suppose obligor, is hereby directed and required to give to the City Clerk or his or her duly authorized agent or employee the means, facilities and opportunity for the examination and investigation that is hereby authorized.
(2) The City Clerk is hereby authorized to examine any person under oath concerning any salaries, wages, commissions or other compensation or gross receipts which were or should have been returned and to this end he or she may compel the production of books, papers, records and the attendance of all person before him or her, whether as parties or witnesses, whom he or she believes to have knowledge of the salaries, wages, commissions or other compensation or gross receipts, to the extent that any officer empowered to administer oaths in this state is permitted to so order.
(3) Refusal of any such examination of employer or person subject to the occupational license fee or presumed to be such employer or person so subject constitutes a misdemeanor punishable under § 110.99(C).
(C) 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 pertaining to the administration and enforcement of the provisions of this subchapter including, but not limited to, provisions for the reexamination and correction of returns to which an overpayment or underpayment is claimed or found to have been made. The rules and regulations promulgated by him or her shall be binding upon the obligor and the employer.
(Ord. 2017-12, passed 12-11-2017; Ord. 2020-11, passed 6-22-2020)