(A) For the purpose of administering and enforcing this subchapter, the City Clerk or the Clerk’s designate shall have the right to inspect all books, records and reports of retail gasoline dealers and bulk users during their normal business hours.
(B) If for any reason the tax is not paid when due, a penalty of 1% per month on the amount of tax which remains unpaid shall be added and collected. In addition, a late payment fee of 5% of the amount due that month shall be added. Whenever any person shall fail to pay the taxes provided herein, an action to enforce payment may be brought on behalf of the city in any court of competent jurisdiction to enforce this subchapter and collect any delinquent tax, interest and penalties.
(Ord. 12-11, passed 7-31-2011)