It shall be the duty of the City Tax Collector, and he or she
is hereby directed to enforce each and all of the provisions set forth
herein, and the Chief of Police shall render such assistance in the
enforcement hereof as may from time to time be required by the City
Tax Collector.
(Prior code § 8-032.1)
The City Tax Collector, in the exercise of the duties imposed
upon him or her, and acting through his or her deputies or duly authorized
employees, shall examine all places of business in the City to ascertain
whether or not the provisions set forth herein have been complied
with.
(Prior code § 8-032.2)
Said City Tax Collector and his or her deputies and duly authorized
employees shall have the power to examine all necessary books and
records of any person doing business in the City required to be licensed
by the terms hereof, for the purpose of ascertaining the amount of
license fee required to be paid by the provisions hereof. The City
Tax Collector and each and all of his or her deputies and duly authorized
employees shall have the power and authority to enter, free of charge,
at any reasonable time any place of business required to be licensed
by the provisions herein, and to demand an exhibition of such license.
Any person having any such license theretofore issued in his or her
possession or under his or her control who fails to exhibit the same
on demand shall be guilty of a misdemeanor and subject to the penalty
provided for by the provisions hereof.
(Prior code § 8-032.3)
It shall be the duty of the City Tax Collector and each of his
or her deputies to cause a complaint to be filed against any and all
persons found to be a violator of any of the provisions hereof.
(Prior code § 8-032.4)
The City Tax Collector of the City is hereby authorized to make
such rules and regulations as may be necessary to aid or assist in
enforcement of the provisions hereof.
(Prior code § 8-32.5)
The City Tax Collector shall have, in addition to all other
powers conferred upon him or her, for good cause shown, the power
to extend the time for filing any such statement for a period of not
to exceed 30 days, and in such case waive any penalty that would have
otherwise accrued; and with the written approval of the City Manager
and subject to the provisions of the City Charter, to compromise any
claim for license fee amounting to less than $100.00; and with the
approval of the City Manager and the City Attorney, to compromise
any claim for license fee amounting to $100.00 or more.
(Prior code § 8-033)
