(A) The Director of Finance or any agent or employee designated in writing by him or the Mayor is hereby authorized to examine the books, papers, and records of any person, company, corporation, or other like or similar person, group or organization doing business in the city as a motor court, motel, hotel, inn, or other like or similar accommodation business, to determine the accuracy of any return made, and if no return was made, to ascertain the amount of transient room tax imposed by the terms of this chapter. Each business operator or owner is hereby directed and required to give to the Director of Finance or any agent or employee authorized by him or the Mayor, the means, facilities, and opportunity for the examination and investigation as authorized by this section.
(B) The Director of Finance or any agent or employee designated in writing by him or the Mayor is hereby authorized to examine any person under oath concerning occupancy of suites or rooms. For this purpose he may compel the production of books, papers, records, and the attendance of all persons before him, whether as parties or witnesses, whom he believes to have knowledge concerning the occupancy of suites or rooms, to the extent that any officer empowered to administer oaths in this Commonwealth is permitted to so order.
(Ord. 03-2003, passed 4-14-03)