(A) (1) The administration of the provisions of this subchapter is hereby vested in and shall be exercised by the Town Manager, who shall prescribe forms and formulate and promulgate appropriate rules and regulations to effectuate the purpose of this subchapter, for the ascertainment, assessment and collection of the tax imposed and for the proper administration and enforcement thereof.
(2) Regulations adopted, amended or rescinded by the Town Manager shall be effective in the manner and at the time prescribed by the Town Manager, subject to the provisions of this subchapter.
(B) (1) (a) The Town Manager may appoint such persons to make such expenditures, require such reports, make such investigations and take such other action as he or she deems necessary or suitable to that end. The Town Manager shall determine his or her own organization and methods of procedure in accordance with provisions of this subchapter.
(b) For the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of the tax due from any taxpayer, the Town Manager shall have the power to examine, or cause to be examined, by any employee, agent or representative designated by him or her for that purpose, any books, papers, records or memoranda bearing upon the matters required to be included in the return.
(2) (a) Subject to the provisions of this subchapter, the Town Manager is authorized to appoint and prescribe the duties and powers of such officers, accountants, auditors, experts and other persons as may be necessary in the performance of his or her duty.
(b) The Town Manager may delegate to any such person so appointed such power and authority as he or she deems reasonable and proper for the effective administration of this subchapter and may bond, in a sufficient amount, any person handling money under this subchapter.
(Ord. 10-2017, passed 7-26-2017)