(A) The Secretary-Treasurer of the Commission and any employees or agents of the Commission designated in writing by the Secretary-Treasurer are authorized to examine the relevant books and records of any business entity, employer, or other person who may have liability under this chapter, and to conduct such audits and investigations as may be necessary to determine the accuracy of any return made or, if no return was made, to ascertain the amount of occupational license tax and other amounts owed under the terms of this chapter for the years under review.
(B) Every business entity, employer, or other person who may have liability under the provisions of this chapter is directed and required after notice of not less than ten days to provide the Secretary-Treasurer and employees or agents of the Commission designated by the Secretary-Treasurer the means, facilities, and opportunity, including the reasonable cooperation, to conduct such examinations and investigations as shall be lawful and necessary to determine the liability, if any, of any such business entity, employer, or other person for occupational license taxes and other amounts due under the provisions of this chapter.
(C) The Secretary-Treasurer and employees or agents of the Commission designated by the Secretary-Treasurer are authorized to examine under oath any person concerning any return filed with the Commission and any wages or net profits which were or should have been reported to the Commission, and otherwise with regard to the liability of any business entity, employer, or person for occupational license taxes or other amounts due under the terms of this chapter.
(D) The Secretary-Treasurer and employees or agents of the Commission designated by the Secretary-Treasurer shall have the authority to compel the production of books and records and the attendance of all persons, whether as parties or witnesses, whom they reasonably believe to have knowledge relevant to any examination or investigation, through any and all appropriate judicial proceedings.
(1994 Jeff. Code, § 110.12) (Jeff. Ord. 10-1986, adopted and effective 6-24-1986; Jeff. Am.Ord. 13-1989, adopted and effective 6-28-1989; Jeff. Am. Ord. 1-1994, adopted and effective 1-4-1994; Lou. Metro Am. Ord. No. 49-2004, approved 4-9-2004; Lou. Metro Am. Ord. No. 110-2008, approved 6-30-2008)