(A) The collector shall enforce each and all of the provisions of this chapter and the police chief and building official, together with every other department of the City and agency acting on behalf of the City, shall render such assistance in the enforcement of this chapter as is required to ensure that all persons licensed by the City are complying with the provisions of this chapter.
(B) The collector in the exercise of the duties imposed under this chapter, and acting through 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 chapter have been complied with.
(C) The collector and each and all deputies and assistants and any police officer in the City shall have the power and authority to enter, free of charge, and at any reasonable time, any place of business required to procure a business tax certificate in this chapter and demand an exhibition of said certificate. Any person having such business tax certificate theretofore issued, 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. It shall be the duty of the collector or any deputy or assistant to seek a complaint from the appropriate authority to be filed against any and all persons found to be violating any of the provisions.
(D) The collector may, with the prior consent of the city attorney, deputize a qualified accountant to examine the necessary books and records of any licensee. Any licensee refusing to exhibit the necessary books and records, as required by the collector, is guilty of a misdemeanor. (Ord. 621-94, 12-20-1994; amd. Ord. 852-23, 7-18-2023)