Powers and duties of Director or designee.
Richmond, Va., City Code § 26-704
in effectSec. 26-704. - Powers and duties of Director or designee.
It shall be the duty of the Director to ascertain the name of every person operating a place of amusement or entertainment in the City who is liable for the collection of the tax levied by Section 26-695. The Director or designee may have a summons or warrant of arrest issued for any person whom the Director has reasonable grounds to believe has failed, refused or neglected to collect the tax or to make, within the time provided by Sections 26-700 and 26-701, the reports or remittances required therein and may serve a copy of such summons or execute such warrant upon such person in the manner provided by law and shall make one return of the original to the judge having jurisdiction of such offense. Police powers are hereby conferred upon the Director or designee and any duly authorized finance employees while engaged in performing their duties as such under this section, and they shall exercise all the powers and authority of police officers in performing such duties.
(Code 1993, § 27-211; Code 2004, § 98-411; Code 2015, § 26-704; Code 2020, § 26-704)
Source: City of Richmond, Virginia, Code (2026 recodification) and Charter (Municode Library, library.municode.com)URL: https://library.municode.com/va/richmond/codes/code_of_ordinances?nodeId=PTIICICO_CH26TA_ARTIXADTA_S26-704PODUDIDEFetched: 11/8/2026
