(A) The Collector 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 enforcement of the chapter, including but not limited to the provisions for the examination and correction of returns to which an underpayment or overpayment is claimed or found to have been made, and the rule and regulations as promulgated by him shall be binding upon the licensee and employers. Provided, however, all such rules, decisions, and regulations shall be subject to the consent and approval of the Mayor or City Council.
(B) The Collector, or any agent or employee designated by him in writing, may examine the books, papers, and records of any employer or suppose employee 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 Occupational License Tax imposed by this chapter, as he may deem necessary for the purpose of incident for the performance of his duties hereunder. The Collector may enforce this right by application to the appropriate court having jurisdiction of this matter.
(C) The Collector may dispense with examination of the books, records, and papers of any employer or employee in any case where the Collector is furnished with a certificate of a Qualified Certified Public Accountant, or the sworn statement of any other reputable bookkeeper stating that the amount of Occupational License Tax reported conforms to the State or Federal Income Tax Return filed for the applicable period.
(Ord. 99-08, passed 6-14-99)