(A) The Director of Finance is required:
(1) To collect the license fee imposed under this chapter; and
(2) To adopt and promulgate, and to enforce rules and regulations relating to any matter of things pertaining to the administration and enforcement of the provisions of this chapter, including provisions for the reexamination and correction of returns and payments, but not limited thereto. The rules and regulations as promulgated by him or her shall be binding upon the licensee and employers; provided, however, all such rules, regulations, and decisions shall be subject to the consent and approval of the City Council.
(B) The City Tax Office is required:
(1) To receive the license fee imposed under this chapter; and
(2) To keep an accurate record showing the amount received by him or her for each license payer and withholding employer and the date of the receipts.
(C) Under the powers given the Director of Finance, these regulations are issued. Additional regulations and rulings will be issued from time to time as circumstances may demand. These regulations, together with all amendments and supplements and supplements thereto and all changes therein, will be on file with the Director of Finance, and will be open to public inspection. Copies thereof will, so far as possible, be available to all license payers, employers, and their representatives upon request.
(D) The Director of Finance shall have the following inquisitorial powers.
(1) The Director of Finance, personally, or his or her agents or employees, is authorized and empowered to examine the books, papers, and records of any employer, or supposed employer, or of any license payer, or supposed license payer, in order to verify the accuracy of any return made, to ascertain the license fee imposed by this chapter. The Director may enforce this right by application to the appropriate court having jurisdiction over these matters.
(2) Every employer or supposed employer, and every licensed payer or supposed license payer, is required to furnish to the Director of Finance or his or her duly authorized agents and employees, the means, facilities, and opportunity for such examinations, investigations, and audits as are authorized in and by this chapter.
(3) The Director of Finance is further authorized to examine under oath any person concerning any income which was or should have been returned for license fee, and to this end the Director of Finance has the right and power to compel the production of books, papers, and record, and the attendance of all persons before him or her, whether as parties or witnesses, whom he or she believes to have knowledge of such income.
(4) Refusal of any examination of any employer or person subject to the license fee or presumed to be such employer or person so subject constitutes a misdemeanor punishable by fine.
(5) Agents and employees charged with duty of inspection or auditing of records of employers and license payers will carry proper identification, which shall be subject to examination by any person whose records are sought to be examined.
(Prior Code, § 110.45) (Ord. 220.23C, passed 6-11-2020)