(a) The Business Administrator and duly appointed designee(s), under the
direction of the Mayor, are hereby empowered, with the approval of the Mayor, to prescribe, adopt, and promulgate rules and regulations relating to the administration and enforcement of this article, including but not limited to, requirements for evidence and records and forms for applications, licenses and returns.
(b) The Business Administrator or designee(s) shall have the power, in the event that any operator has in the judgment of the Business Administrator or designee failed to pay over the amount of the tax due, to collect the tax directly from the patron and charge the cost of collection to the operator. In such event, the Business Administrator or designee shall maintain records showing the amount received and the dates such amounts were received.
(c) The Business Administrator and agents thereof are hereby authorized to examine the books, papers and records of any operator or probable operator subject or supposed to be subject to this ordinance in order to verify the accuracy of the return made, or if no return was made, to estimate the tax due. Each such operator or probable operator is hereby directed and required to give the Business Administrator or agent thereof the means, facilities and opportunity for such examinations and investigations as are hereby authorized.
(d) Any person aggrieved by any decision of the Business Administrator or designee shall have the right to appeal as provided by law.
(Ord. 33-2006. Passed 6-6-06.)