(A) It shall be the duty of the City Clerk to collect and receive all license fees imposed by this chapter and to keep records showing all amounts received as payroll license fees and business license fees.
(B) The City Clerk or any agent or employee designated by him or her is authorized to examine the books, papers, and records of any employer or supposed employer of any license or supposed licensee in order to determine the accuracy of any return made, or, if no return was made, to ascertain the amount of license fee due under the terms of this chapter by such examination. Each such employer or supposed employer or licensee or supposed licensee shall give to the City Clerk or to his or her duly authorized agent or employee the means, facilities, and opportunity for the making of such examination and investigation. The City Clerk is authorized to examine any person under oath concerning any gross salaries, wages, commissions, and other compensation which were or should have been shown in a return and to this end he or she may compel the production of books, papers, records, and the attendance of all persons before him or her, whether as parties or as salaries, wages, commissions, and other compensation.
(2005 Code, § 110.28) (Ord. 89-0301, passed 4-4-1989)