(a) The Finance Director or his or her duly appointed representative or agent shall collect and receive the taxes, fines and surcharges imposed by this chapter. The Finance Department shall keep a record showing the amount received from each person paying the tax and the date of such receipt.
(b) The Finance Director is hereby charged with the administration and enforcement of this chapter and is hereby authorized to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this chapter, including provision for the examination and correction of returns and payments alleged or found to be incorrect, or as to which an overpayment is claimed or found to have occurred. Any person aggrieved by any decision of the Finance Director shall have the right to appeal to the appropriate court or courts established in the Local Taxpayers Bill of Rights and law.
(c) The Finance Director or his or her duly appointed representative or agent is hereby authorized to examine the books, papers and records of any taxpayer or supposed taxpayer, to examine any return made, or, if no return was made, to ascertain the tax due. Every such taxpayer or supposed taxpayer is hereby directed and required to give the Finance Director the means, facilities and opportunities for such examination and investigation as are hereby authorized.
(Ord. 4670. Passed 7-13-94; Ord. 5327. Passed 2-9-22.)