The Assessor and Collector of taxes of the city shall have the power to make such rules and regulations as are necessary to effectively collect the tax levied herein, and shall upon reasonable notice have access to the books and records necessary to enable the Tax Assessor and Collector to determine the correctness of any report filed as required by this subchapter, and the amount of taxes due under the provisions of this subchapter.
('78 Code, § 10-64) (Ord. 634, passed 9-23-85)