§ 34.0120 — Enforcement

§34.0120 Enforcement

It shall be the duty of the Tax Administrator to enforce each and all of the (a) provisions of this Article. The Chief of Police and other City officials shall render such assistance in the enforcement of this Article as may from time to time be required by the Tax Administrator. The Tax Administrator in the exercise of the duties imposed by this (b) Article, and acting through deputies or other duly authorized City employees, may examine all places of business in the City to ascertain whether or not the provisions of this Article have been complied with. The Tax Administrator, deputies and duly authorized City employees shall (c) have the power to examine all necessary books and records of any person doing business in the City to determine whether that business is required to be taxed by the terms of this Article, or for the purpose of ascertaining the amount of any tax required to be paid. The Tax Administrator and all deputies and duly authorized City employees shall have the power and authority to enter, free of charge, at any reasonable time any place of business and to demand the exhibition of a business tax certificate. Unless exempted by the provisions of this Code, any person having any such business tax certificate therefore issued in his or her possession or under his or her control, or who is required to have such business tax certificate, and who fails to exhibit the same on demand shall be guilty of a misdemeanor and be further subject to the penalty provided for by section 34.0114 of this Code.

(“Enforcement” added 8-3-2016 by O-20712 N.S.; effective 12-12-2016.)