The Department of Financial Services shall have the authority to enforce the various provisions and requirements as provided for in Chapter 110 herein, either before a Special Master or in a court of competent jurisdiction. Enforcement shall be implemented by the local business tax inspectors who shall have the primary duty of enforcing said provisions and requirements. The city's local business tax inspector shall have the authority to investigate all businesses in the city and to make such inquiry as shall be necessary to determine whether or not a local business tax receipt has been or should be obtained for a business; to audit records in accordance with § 110.82 to verify the correctness of the local business tax being paid; and to ascertain and ensure compliance with the provisions of Chapter 110. Any person refusing said local business tax inspector permission to investigate and inquire for the purpose of determining whether such person has such local business tax receipt or is in compliance with Chapter 110 shall, upon conviction, be fined or imprisoned as provided in this chapter.
(Ord. O-95-44, passed 7-26-95; Am. Ord. O-2000-30, passed 7-19-00; Am. Ord. O-2007-07, passed 4-18-07)