(A) Power to prescribe regulations.
(1) The Finance Officer is hereby charged with the enforcement of provisions of this chapter, and is hereby empowered to prescribe, adopt, promulgate, and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of the provisions of this chapter, including, but not limited to, provisions for the re-examination and correction of returns to which an underpayment or overpayment is claimed or found to have been made.
(2) The rules and regulations as promulgated by him or her shall be binding upon the licensee and employers; provided, however, all such rules, regulations, and decisions shall be subject to the consent and approval of the Mayor.
(B) Authority to examine finance records. The Finance Officer, or any agent or employee designated by the Finance Officer in writing, may 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 the license fee imposed by the terms of this chapter as the Finance Officer may deem reasonably necessary. The Finance Officer may enforce this right by application to the appropriate court having jurisdiction over these matters.
(C) Other duties. In order to appropriately effect the provisions of this chapter, the Finance Officer shall:
(1) Provide formal presentation not less than quarterly to the Mayor and the City Council with information on budget performance, revenues, projections, and any other information as requested by the Mayor or the City Council;
(2) Prepare and distribute, at the second monthly City Council meeting of each month, a performance spreadsheet as specified by the Mayor and City Council; and
(3) On an annual basis, provide to the Finance Committee of the City Council an action plan to secure appropriate revenue collections from license fee payers.
(D) Annual audits. The Finance Officer shall, on an annual basis, perform an audit of not less than 10% of all license fee payers.
(E) Collection and records. It shall be the duty of the Finance Officer to collect license fees imposed by this chapter, and the Finance Officer shall keep records showing the amount paid by each licensee and employer and the date of the receipt.
(Ord. 01-07, passed 1-31-2007)