[Amended 5-29-2001 by Ord. No. 14-2001]
A. The City Finance Director is charged with the duties of collecting and receiving the taxes, fines and penalties imposed by this Part. It shall be his duty to keep a record showing the amount received by him from each person paying the tax and the date of such receipt.
B. The Finance Director and his duly appointed deputies under the direction of the Director of Accounts and Finance are hereby empowered with the approval of Council to prescribe, adopt and promulgate rules and regulations relating to any matter pertaining to the administration and enforcement of this Part, including provisions for the examination and correction of returns and payments alleged or found to be incorrect, or as to which an overpayment is claimed or found to have occurred, and charged with enforcing the provisions of this Part and any rules and/or regulations promulgated pursuant hereto.
C. In the event the person to be assessed neglects or refuses to make a return, then in such case, the Finance Director or his duly appointed deputies shall assess such person or persons on such an amount of whole or gross volume of business as the Finance Director or his deputies deem reasonable and appropriate. In all cases of assessment, the Finance Director or his duly appointed deputies shall give the parties assessed a notice in which shall be stated the trade, business, occupation or class, and the amount of the business privilege tax imposed or levied.
D. The taxpayer shall maintain such records and books of account as shall enable him to make a true and accurate return in accordance with the provisions of this Part. Such accounts and records shall disclose in detail the gross receipts and other date pertaining to the taxpayer's gross volume of business, and shall be sufficiently complete to enable the Finance Director or his deputies to verify all transactions. The Finance Director or his deputies are hereby authorized to examine the books, papers and records of any person or persons subject to or supposed to be subject to the tax imposed by this Part, in order to verify the accuracy of the return made, or if no return was made, ascertain the tax due.
E. Any person aggrieved by any decision of the Finance Director shall have the right to appeal to the Court of Common Pleas, as in other cases.