(a) The License Tax Officer is charged with the duties of receiving the taxes, fines and penalties imposed by this article. (Ord. 12-1988 §1. Passed 7-19-88.)
(b) The License Tax Officer and his duly appointed deputies, under the direction of the Business Administrator, are hereby empowered to promulgate rules and regulations relating to the enforcement of this article, including provisions for the examination and correction of declarations and returns, and payments alleged or found to be incorrect, or as to which an overpayment is claimed, or found to have occurred, and charged with enforcing the provisions of this article and any rules and/or regulations promulgated pursuant hereto.
(Ord. 7- 1993 §2. Passed 3-16-93.)
(c) The taxpayer shall maintain such records and books of account as shall enable him to make a true and accurate declaration and return in accordance with the provisions of the article. Such accounts and records shall disclose in detail the gross receipts and other data pertaining to the taxpayer's gross volume of business, and shall be sufficiently complete to enable the License Tax Officer or his deputies to verify all transactions. The License Tax Officer or his deputies are hereby authorized to examine the books, papers and records of any person or persons subject to or supposed to be subject to the tax imposed by this article, in order to verify the accuracy of the declaration or return made, or if no declaration or return was made, ascertain the tax due.
(d) Any person aggrieved by any decision of the License Tax Officer shall have the right to appeal to the Court of Common Pleas.
(Ord. 21-1987 §2. Passed 7-21-87.)