(A) Enforcement. The Director of Finance is hereby charged with the enforcement of the provisions of this chapter and he or she is hereby empowered to prescribe, adopt, promulgate, and enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this chapter, including, but not limited to, provisions for the reexamination and correction of returns as to which an overpayment or underpayment is claimed or found to have been made; and the rules and regulations promulgated by him or her shall be binding upon the licensee and the employers; provided, however, all such rules, regulations, and decisions shall be subject to the consent and approval of the Mayor.
(B) Audit. The Director of Finance or any agent or employee designated in writing by him or her is hereby authorized to 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 license fee imposed by the terms of this chapter. Each such employer or supposed employer or licensee or supposed licensee is hereby directed and required to give to the Director of Finance or his or her duly authorized agent or employee the means, facilities, and opportunity for such examination and investigation as are hereby authorized. Upon dispute, the Director of Finance may enforce this right by application to the appropriate court having jurisdiction over these matters.
(Prior Code, § 110.14) (Ord. 2011-01, passed 1-10-2011)