(A) Every employer that has employees subject to an occupational license tax governed by the provisions of this chapter shall keep records, render under oath statements, make returns, and comply with rules as the city from time to time may prescribe. Whenever the city deems it necessary, the city may require a business entity, by notice served to the business entity, to make a return, render statements under oath, or keep records, as the city deems sufficient to determine the tax liability of the business entity.
(B) The city may require, for purposes of ascertaining the correctness of any return or for the purposes of making an estimate of the taxable income of any business entity, the attendance of a representative of the business entity, or of any other person having knowledge in the premises.
(C) The full amount of the unpaid tax payable by an employer, as appears on the face of the return, shall be paid to the city at the time prescribed for filing the occupational license tax return, determined without regard to any extension of time for filing the return.
(Ord. 002-08, passed 3-3-08; Am. Ord. 006-10, passed 9-13-10) Penalty, see § 116.99