(a) For the purpose of ascertaining the correctness of a tax return or an assessment for the purpose of making an estimate of any taxpayer's liability for the tax administered under this article, the City Collector shall have the power to examine or cause to be examined, by any agent or representative designated by the City Collector, any books, papers, records, memoranda or other documents bearing upon the matters required to be included in the return and may require the attendance of the person rendering there turn or the attendance of any other person having knowledge of the matters contained therein. In connection therewith, the City Collector may take testimony and shall have the power to administer an oath to such person.
(b) The City Collector may prescribe rules and regulations as to the keeping of records, the content and form of returns and the filing of copies of City business and occupation tax returns and determinations. The City Collector may require any person, by notice served upon such person, to make such returns and keep such records as the City Collector may deem sufficient to show whether or not such person is liable under this article for such tax.
(1) Subpoenas. The City Collector has the power to issue subpoenas and subpoenas duces tecum to compel the attendance of witnesses and production of documents for the purpose of ascertaining the correctness of a tax return or for performing an assessment or for any hearing held by the Tax Collector. In case of the failure or refusal of a witness to appear and testify or to produce evidence, the City Collector may invoke the aid of the Putnam County Circuit Court. Upon proper showing, the City Collector may apply for an order requiring the witness to appear and give testimony and produce evidence concerning the matter in question.
(Ord. 2005-06-03. Passed 3-20-06.)