The KCSD Tax Office shall collect and receive the taxes, interest, fines and penalties imposed by this Part, and shall maintain records showing the amounts received and the dates such amounts were received. The KCSD Tax Office shall prescribe and issue all forms necessary for the administration of the tax and may adopt and enforce regulations relating to any matter pertaining the administration of this Part. The KCSD Tax Office and agents designated by it may examine the records of any employer and/or supposed employer or of any taxpayer in order to ascertain the tax due or verify the accuracy of any return. Every employer or supposed employer and every taxpayer or supposed taxpayer shall give the KCSD Tax Office and any agent designated by it all means, facilities and opportunity for the examination hereby authorized.
(Res. 03-2009, 12/14/2009; as amended by Ord. 12-05-2011.02, 12/5/2011, §II)