(A) The City Clerk, under the direction of the Mayor, is hereby charged with the enforcement of the provisions of this subchapter and, subject to the approval of the Mayor, is hereby empowered to prescribe, adopt, promulgate and endorse regulations pertaining to the administration and enforcement of the provisions of this subchapter, including but not limited to provisions for the re-examination and correction of returns on which an overpayment or underpayment is claimed or found to have been made, and the regulations so promulgated shall be binding upon all licensees and employers.
(B) Employers are required to keep such records as will enable the filing of true and accurate returns.
(C) (1) Only the City Clerk or such other agent or employee as may be deemed necessary and designated by the Mayor with approval of the City Council, are hereby authorized to examine the books, papers and records of any employer or supposed employer, or of any license or supposed license, in order to determine the accuracy of any return made, or if no return was made, to ascertain the amount of license fee due under the terms of this subchapter by such examination.
(2) Each such employer or supposed employer, or license or supposed license, shall give to the City of Olive Hill or to a duly authorized agent or employee the means, facilities and opportunity for the making of such examination and investigations.
(Ord. 2013-07, passed 10-15-2013; Ord. 2017-06, passed 6-29-2017)