(A) It shall be the duty of the City Treasurer to collect and receive all license fees imposed by this subchapter and to keep records showing the amounts received by him from each employer.
(B) The City Treasurer or any agent or employee designated by him is 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 subchapter by such examination. Each such employer or supposed employer or licensee or supposed licensee shall give to the City Treasurer or to his duly authorized agent or employee the means, facilities, and opportunity for the making of such examination and investigation. The City Treasurer is authorized to examine any person under oath concerning any gross salaries, wages, commissions, and other compensation which were or should have been shown in a return and to this end he may compel the production of books, papers, records, and the attendance of all persons before him, whether as parties or as witnesses, whom he believes to have knowledge of such gross salaries, wages, commissions, and other compensation.
(Ord. passed 12-18-78)