(A) It shall be the duty of the Occupational License Inspector to collect and receive all license fees imposed by this chapter and to keep record showing the amounts received by him or her from each employer.
(B) The Occupational License Inspector shall, in his or her discretion, have the authority to extend the filing of returns required by this chapter. Such extension shall be upon written request of the licensee. However, any balance unpaid when payment is due shall bear interest at the occupational license fee (tax) interest rate until paid.
(C) The License Inspector or any agent or employee designated by him or her is hereby authorized to examine the books, papers, and records of any employer or supposed employer or of any licensee or supposed licensee in order to determine the accuracy of any return made, or if no return was made to ascertain the amount of license fee due under the terms of this chapter by such examination. Each such employer or supposed employer or licensee or supposed licensee shall give to the License Inspector or to his or her duly authorized agent or employee the means, facilities, and opportunities for the making of such examination and investigation. The License Inspector is hereby authorized to examine any person under oath concerning any gross receipts which were or should have been shown in a return and, to this end, he or she may compel the production of books, papers, records, and the attendance of all persons before him or her whether as parties or as witnesses, whom he or she believes to have knowledge of such gross receipts or compensation, to the extent that any officer empowered to administer oaths in the Commonwealth is permitted to so order.
(Ord. 225.48, passed 12-27-07; Am. Ord. 225.50, passed 2-16-08)