§ 110.27 COLLECTOR DESIGNATED ENFORCEMENT OFFICIAL; AUTHORIZATION TO PROMULGATE RULES.
   (A)   The collector is charged with the enforcement of these provisions, and is empowered to prescribe, adopt, promulgate, and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of these provisions, 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. The rules and regulations as promulgated by the collector shall be binding upon the licensee and employers. However, all such rules, regulations, and decisions shall be subject to the consent and approval of the Mayor or City Council.
   (B)   The collector, or any agent or employee designated by him the collector in writing, may examine the books, papers, and records of any employee or supposed employee of any licensee or supposed licensee in order to determine the accuracy of any return made, or, if no return was made, to ascertain and assess the amount of occupational license fee imposed by the terms of this subchapter, as the collector may deem this reasonably necessary for purposes incident to the performance of the collector's duties hereunder. The collector may enforce this right by application to the appropriate court having jurisdiction over these matters.
(Ord. 3-1986, passed - -86; Am. Ord. 18-10, passed 11-27-18)