(a) The Finance Director shall collect and receive the taxes, fines and surcharges imposed by this chapter. The Finance Director 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 re-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 as in other cases provided.
(c) The Finance Director is hereby authorized to examine the books, papers and records of any taxpayer or supposed taxpayer in order to verify the accuracy of 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 to the Finance Director the means, facilities and opportunities for such examinations and investigations as are hereby authorized.
(Ord. 4670. Passed 7-13-94.)