(A) Any agent or employee designated in writing by the Mayor or Board of City Council is hereby authorized to examine the books, papers, and records of any person, company, corporation or other like or similar person, group or organization doing business in the city as a restaurant, motor court, motel, hotel, inn or other like or similar accommodation business to determine the accuracy of any return made, and if, no return was made, to ascertain the amount of restaurant and/or transient room tax imposed by the terms of this chapter. Each business operator or owner is hereby directed and required to give the Director of Finance or any agent or employee authorized by the Mayor or Board of City Council the means, facilities, and opportunity for the examination and investigation as authorized by this section.
(B) Any agent or employee designated in writing by the Mayor or Board of City Council is hereby authorized to examine any person under oath concerning the gross sales and occupancy of suites or rooms. For this purpose, the Director of Finance or an appointed agent may compel the production of books, papers, records, and attendance of all persons, whether as parties or witnesses, who he/she believes has knowledge of the business, the extent that an officer empowered to administer oaths in this Commonwealth its permitted to so order.
(Ord. 35:2008, passed 10-13-08; Am. Ord. 33:2019, passed 12-9-19)