Any police officer or code enforcement official shall have the power and authority to enter, free of charge, and at any reasonable time, any place of business required to be licensed under this title, and demand an exhibition of its tax certificate.
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A. 
The collector, or authorized agents of the City, who are hereby authorized to examine, audit, and inspect such books and records of any certificate holder or applicant for tax certificate, as may be necessary in their judgment to verify or ascertain the amount of business tax due.
B. 
All persons subject to the provisions of this title shall keep complete records of business transactions, including rent collected, sales, sales tax collected and paid to the state, receipts, purchases, and other expenditures, including the number of persons employed and otherwise engaged in the business, and shall retain all such records for examination by the collector. Such records shall be maintained for a period of three complete calendar years. The collector is authorized to issue subpoena to obtain such records. Subpoenas shall specify a specific date whereby the person is required to either (1) bring the above-described records to the collector, or (2) authorize the collector (or the collector's representatives) to examine the records at a business location within twenty-five miles of the City. No person required to keep records under this section shall, upon receipt of said subpoena, fail to comply with subpoena issued by the collector.
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The amount of any business tax, penalty, or interest, or any combination thereof, imposed by the provisions of this title shall be deemed a debt to the City. An action may be commenced in the name of the City in any court of competent jurisdiction for the amount of any delinquent business tax, penalties, interest, charges and administrative costs incurred in connection therewith, including attorneys fees.
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Any person who shall commence, engage, transact and carry on any trade, calling, profession, occupation or business within the City without first having procured a tax certificate from the City to do so, shall be assessed a penalty in accordance with Section 4.10.110 of this title, which amount shall be calculated for the period beginning with the calendar month in which the commencement of business activity within the City began. Provided, however, that the start of such period shall not exceed three years prior to the date of notification of violation.
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Neither the adoption of this title nor its superseding any portion of any other title shall in any manner be construed to affect prosecution for violation of any title or ordinance prior to the effective date hereof, nor be construed as a waiver of any tax certificate or any penal provision applicable to any such violation, nor be construed to affect the validity of any bond or cash deposit required by any ordinance to be posed, filed or deposited, and all rights and obligations thereunto appertaining shall continue in full force and effect.
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The collector, or his or her designated representative, shall have the power to suspend or revoke any tax certificate whenever it appears to the collector that the holder of the tax certificate (1) has violated any of the provisions of this title, or (2) has committed any act or offense which would have constituted grounds for non-issuance of a tax certificate. Notice of such suspension or revocation and an opportunity to be heard shall be given as provided in Section 4.04.090 of this title.
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The conviction and fine or imprisonment of any person for engaging in any business without first obtaining a tax certificate to conduct such business shall not relieve such person from paying the business tax to conduct such business, nor shall the payment of any business tax prevent a civil action or criminal prosecution for the violation of any of the provisions of this title. All remedies prescribed hereunder shall be cumulative and the use of one or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions hereof.
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