The City Commission is hereby authorized to make rules and regulations as are necessary to effectively collect the tax levied herein, and shall upon reasonable notice to the persons required to collect the tax, have access to books and records necessary to enable it to determine the applicability of the subchapter and the amount of taxes due under its provisions.
(Ord. 392, passed 9-22-1980; Ord. 392A, passed 4-14-1992; Ord. 392B, passed 10-14-1997)