(A) The City Council shall have the right, by resolution, to adopt such administrative rules and regulations as may be necessary to carry out the purposes and policies of the city as are set forth in this subchapter.
('64 Code, § 13-35)
(B) It shall be the duty of the Tax Collector to enforce all of the provisions of this subchapter, and the Chief of Police shall render such assistance in such enforcement as may be required by the Tax Collector or the City Council.
('64 Code, § 13-36)
(C) The Tax Collector and each of his assistants and any police officer shall have the power and authority to enter, free of charge and at any reasonable time, any place of business required to be taxed and demand an exhibition of its tax certificate. Any person having such certificate theretofore issued in his possession or under his control who willfully fails to exhibit the same on demand shall be guilty of a misdemeanor and subject to the penalties provided for by the provisions of this code.
('64 Code, § 13-37)
(D) The Tax Collector in the exercise of the duties imposed upon him by this subchapter and acting through his deputies or duly authorized assistants shall examine or cause to be examined all places of business in the city to ascertain whether the provisions of this subchapter have been complied with.
('64 Code, § 13-38)
(E) All persons to whom a certificate has been granted, applicants for certificates and persons engaged in business in the city are required to permit an examination of any books and records for the purposes of auditing and examining to determine the validity of any statements.
('64 Code, § 13-39)
(Ord. 50, passed - - ; Ord. 397, passed 3-22-71) Penalty, see § 10.97