(A) For the purpose of enforcing the provisions of this chapter, the license official or other authorized agent of the municipality is empowered to enter upon the premises of any person subject to this chapter to make inspections, examine and audit books and records. It shall be unlawful for any such person to fail or refuse to make available the necessary books and records. In the event an audit or inspection reveals that the licensee has filed false information, the costs of the audit shall be added to the correct license tax and late penalties in addition to other penalties provided herein. Each day of failure to pay the proper amount of license tax shall constitute a separate offense.
(B) The license official shall make systematic inspections and random audits of all businesses within the municipality to insure compliance with the chapter. Financial information obtained by inspections and audits shall not be deemed public records, and the license official shall not release the amount of license taxes paid or the reported gross income of any person by name without written permission of the licensee, except as authorized by this chapter, state or Federal law, or proper judicial order. Statistics compiled by classifications are public records.
(C) If a person fails to obtain a business license or to furnish the information required by this chapter or the license official, the license official shall examine such records of the business or any other available records as may be appropriate, and conduct such investigations and statistical surveys as the license official may deem appropriate to assess a license tax and penalties as provided herein.
(D) A notice of assessment shall be served by certified mail or personal service. An application for adjustment of the assessment may be made to the license official within 5 days after the notice is mailed or personally served or the assessment will become final. The license official shall establish a uniform procedure for hearing an application for adjustment of assessment and issuing a notice of final assessment.
(E) A final assessment may be appealed to the Council only by payment in full of the assessment under protest within 5 days and the filing of written notice of appeal within 10 days after payment pursuant to the provisions of this chapter relating to appeals to Council.
(Ord. passed 9-25-18)