(A) Authority of City Clerk. The City Clerk or his or her authorized representative shall administer and enforce the provisions of this subchapter for the levy and collection of the tax herein imposed. The City Clerk shall have the authority to make and publish reasonable rules and regulations not inconsistent with this subchapter or other laws of the city and the state, for the administration and enforcement of the provisions of this subchapter and the collection of the taxes provided herein.
(B) Records required. Every licensee for the sale of liquor by the drink in the city shall preserve, for a minimum of three years, all records, receipts, invoices and other pertinent papers as the City Clerk may require.
(C) Examination of records; audits. The City Clerk or any person authorized in writing by his or her may examine the books, records, financial reports, inventory, equipment and other facilities of any licensee liable for the tax, in order to verify the accuracy of any return made or, if no return is made, to ascertain and determine the amount required to be paid.
(D) Authority to require reports; contents. In administering the provisions of this subchapter, the City Clerk may require the filings of reports by any person or class of persons having in his, her or their possession or custody information relating to the sale of liquor by the drink. The reports shall be filed with the City Clerk when required and shall set forth the gross sales from the sale of liquor by the drink, the amount of tax collected thereon or such other information as the City Clerk may require.
(Ord. 08-O-1926, passed 7-2-2008)