The Collector shall have the following duties in connection with the occupational license tax.
(A) Keep accurate records of all returns and of all sums received for occupational license taxes. Such records shall contain the names and addresses of each taxpayer, the amount of tax paid, and the date taxes were paid. The nature of installment payments shall be indicated on the records. The Collector shall keep the original returns on file for a period of not less than three (3) years after filing.
(B) Enforce the provisions of this chapter, all in accordance with any policies set forth in any ordinance, municipal order, or executive order.
(C) Prepare forms and instruments of the returns and payments required by this chapter. All instructions shall be as clear and short as possible.
(D) Examine returns and, for any returns appearing to be incorrect, make inquiries, adjustments, and investigations in the amount of tax due.
(E) When necessary to determine accurate figures for determining the amount of tax due, examine books, records, papers, or stored computer information of any taxpayer, provided that each city officer or employee acting under this chapter shall identify himself and request the information desired. If the officer or employee is refused admission to any place of business or refused access to any records or computer information, the Collector shall leave the premises and request an appropriate court order, with the assistance of the city attorney, to obtain access to the information needed.
(F) The Collector may delegate duties assigned to the Collector in this chapter to any officer or employee under the Collector's supervision, provided the Collector shall approve the returns and written instructions.
(G) The Collector shall prepare pamphlets for distribution to the public, clearly explaining the occupational license tax, returns, and payments required.
(H) The Collector shall perform all of the other duties assigned to the Collector by this chapter.
(Ord. 99-08, passed 6-14-99)