(A) (1) The Collector is hereby charged with the enforcement of provisions of this subchapter, and is hereby empowered to prescribe, adopt and promulgate, and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of the provisions of this subchapter, including, but not limited to, provisions for the reexamination and correction of returns to which an underpayment or overpayment is claimed or found to have been made, and the rules and regulations as promulgated by him or her shall be binding upon the tax payer; provided, however, all such rules, regulations and decisions shall be subject to the consent and approval of the Mayor or City Council.
(2) The Collector, or any agent or employee designated by him or her in writing, may examine the books, papers and records of any restaurant in order to determine the accuracy of any return made, or if no return was made, to ascertain the amount of restaurant tax imposed by the terms of this subchapter, as he or she may deem is reasonably necessary for the purpose incident to the performance of his or her duties hereunder. The Collector may enforce this right by application to the appropriate court having jurisdiction over these matters.
(3) The Collector may dispense with examination of the books, papers and records of any taxpayer in any case where the Collector is furnished with a certificate of a qualified certified public accountant, or the sworn statement of any other reputable accountant or bookkeeper stating that the amount of restaurant tax reported conforms to the state or federal income tax return filed for the applicable period.
(B) The Collector shall have the following duties in connection with the restaurant tax:
(1) Keep accurate records of all returns and of all sums received for restaurant taxes. Such records shall contain the names and addresses of each taxpayer, and the dates and amounts of payments. The Collector shall keep the original returns on file for a period of not less than three years after filing;
(2) Enforce the provisions of this subchapter, all in accordance with any policies set forth in any ordinance, municipal order or executive order;
(3) Prepare forms and instructions for the returns and payments required by this subchapter. All instructions shall be clear and shall be as short as possible;
(4) Examine returns and, for any returns appearing to be incorrect, make inquiries, investigations and adjustments in the amount of tax due;
(5) Where necessary to determine accurate figures for determining the amount of tax due, examine books, records and information stored in computers of any taxpayer; provided that, each city officer or employee acting under this subchapter shall identify himself or herself and request the information desired. If the officer or employee is refused admission to any place of business or refused access to any records or computer memory, the Collector or employee shall leave the premises and shall seek an appropriate court order, with the assistance of the City Attorney, to obtain access to the information needed;
(6) The Collector shall, within 20 days following the due date for filing a return and any taxes due under this subchapter, prepare a notification letter and estimate of tax liability pursuant to § 116.10.
(7) The Collector may delegate duties assigned to the Collector in this subchapter to any officer or employee under the Collector’s supervision; provided that, the Collector shall approve the form of all returns and written instructions;
(8) The Collector may prepare pamphlets for distribution to the public, clearly explaining the restaurant tax, returns and payments required; and
(9) The Collector shall perform all of the other duties assigned to the collector by this subchapter.
(Ord. 997-415, passed 10-13-1997; Ord. 001-520, passed --2001)