The Clerk-Treasurer, or any agent or employee designated by him or her, is authorized to examine the books, papers and records of any employer or of any licensee or supposed licensee in order to determine the accuracy of any report made or, if no return was made, to ascertain the amount of license fee due under the terms of this chapter by such examination. Each employer or supposed employer or licensee or supposed licensee shall give to the Clerk-Treasurer, or to his or her duly authorized agent or employee, the means, facilities and opportunities for the making of such examination and investigation. The Clerk-Treasurer is authorized to examine any person under oath concerning any gross receipts that were or should have been shown in a return, and to this end, he or she may compel the production of books, papers, records and the attendance of all persons before him or her, whether as parties or as witnesses, whom he or she believes to have knowledge of the gross receipts or compensation, to the extent that any officer empowered to administer oaths in the commonwealth is permitted to so order.
(Prior Code, § 113.06) (Ord. 541, passed 9-1-1992)