(A) Pursuant to W. V. Code § 8-13-13, the Director shall have the authority and responsibility to promulgate reasonable regulations for the collection of the fees imposed by this article. Said regulations shall include but not be limited to:
(1) Regulations setting due dates for all fees.
(2) Regulations setting forth guidelines for the orderly collection of the fees.
(3) Regulations requiring employers employing persons within the city to collect and remit said fees and supply to the Director any and all information which may include the following:
(a) The number of total employees;
(b) The number of transient employees;
(c) The number of full-time/part-time employees;
(d) Hire dates and termination dates for new employees or those who have left employment;
(e) Names, social security numbers and addresses.
(4) Regulations requiring employers to collect from their employees and to remit to the Division of Finance the fees imposed herein. Such rules, regulations, and procedures shall be reduced to writing and shall take effect upon being filed in the office of the City Clerk.
(5) The Finance Director, may, upon his/her discretion, allow employees to submit information on an annual basis; however, payment of fees shall be made quarterly.
(6) The method of reporting can be done by any means found to be acceptable to the Director.
(B) For the purpose of ascertaining the correctness of any information submitted to the Director as required by division (A) above, and for the further purpose of conducting hearings as provided in § 195.10, the Director, or his/her designee, shall have the power to examine or cause to be examined, any books, papers, records, memoranda, documents and any other payroll data and information, and may take testimony and require material proof with power to administer oaths to any person or persons from whom testimony may be taken. The Mayor or Mayor's designee shall further have the power to issue subpoenas and subpoenas duces tecum in the name of the city to compel the attendance of witnesses and the production of books, papers, records, memoranda, documents, and testimony at the time and place specified. Every such subpoena and subpoena duces tecum shall be served at least five days before the return date thereof by either personal service by any credible person over 18 years of age or by registered or certified mail, return receipt requested. A return receipt shall be required to prove service by registered or certified mail. The Mayor or Mayor's designee shall have plenary power and authority to further enforce the provisions of this article by instituting the appropriate civil action in any court of competent jurisdiction pursuant to W. V. Code § 8-13-15.
(Ord. 1417, passed 3-8-04)