A. It shall be the duty of the Finance Director to accept and enforce this tax and to keep a record thereof showing the amount and date received by each employer or self-employed person.
B. The Finance Director is hereby charged with the administration and enforcement of this Part and is hereby charged and empowered, subject to municipal approval, to proscribe, adopt and promulgate rules and regulations relating to any matter pertaining to the administration and enforcement of this Part, including provisions for the examination of payroll records of any employer subject to this Part, the examination and correction of any return made in compliance with this Part and any payment alleged or found to be incorrect or as to which overpayment is claimed or found to have occurred. Any person aggrieved by any decision of the Finance Director shall have the right to appeal to the Court of Common Pleas of Berks County as in other cases provided.
C. The Finance Director is hereby authorized to examine the books and payroll records of any employer in order to verify the accuracy of any return made by an employer or, if no return was made, to ascertain the tax due. Each employer is hereby directed and required to give the Finance Director the means, facilities and opportunity for such examination.