The City Tax Administrator, or any agent or employee designated by him or her in writing, shall have the following duties in connection with the restaurant tax:
   (A)   Keep accurate records of all returns and of all sums received for restaurant taxes. Such records shall contain the names and addresses of each taxpayer, and the dates and amounts of payments. He or she shall keep the original returns on file for a period of not less than three (3) years after filing.
   (B)   Enforce the provisions of this subchapter, all in accordance with any policies set forth in any ordinance, municipal order, or executive order.
   (C)   Prepare forms and instructions for the returns and payments required by this subchapter. All instructions shall be clear and shall be as short as possible.
   (D)   Examine returns. And for any returns appearing to be correct, made inquiries, investigations, and adjustments in the amount of tax due.
   (E)   Where necessary to determine accurate figures for determining the amount of tax due, examine books, records, and information stored in computers of any taxpayer, provided that each city officer or employee acting under this subchapter shall identify himself or herself and request the information desired. If the officer or employee is refused admission to any place of business or refused access to any records or computer memory, the City Tax Administrator or employee shall leave the premises and shall seek an appropriate court order, with the assistance of the City Attorney, to obtain access to the information needed.
   (F)   The City Tax Administrator shall approve the form of all returns and written instructions prior to use by an agent or employee designated by him or her in writing.
   (G)   The City Tax Administrator may prepare pamphlets for distribution to the public, clearly explaining the restaurant tax, returns, and payments required.
(Ord. 0-2011-018, passed 6-13-11; Am. Ord. 0-2011-031, passed 10-10-11; Am. Ord. 0-2016- 024, passed 12-22-16)