§ 36.17. Report of Information by Taxpayer to Economic Development Director; Investigation, Inspection by the Economic Development Director.

(1)

Each person required to pay a business tax by this Chapter shall report to the Economic Development Director or authorized designee giving all the information necessary for a proper determination therein of the amount of the business tax due.

(2)

The Economic Development Director is authorized to propound interrogatories and to furnish forms for the filing of the returns and to require the giving of any information necessary to enable him or his authorized designee to determine the proper amount of business tax due. The Economic Development Director or his authorized designee is authorized to make such investigation and inspection of the place of business and records of the person required to pay a Business Tax as he may determine necessary in order to verify any return or determine the proper business tax amount. If the report is not rendered or is not rendered within the time frame specified, the Economic Development Director assess the business tax and add a twenty five percent (25%) penalty for failure to render the report as required.

(Ord. of 8-13-1973, § 1; Ord. of 6-6-1994, Doc. #27592; Ord. of 7-22-2002, § 14, Doc. #020722703; Ord. of 5-10-2010, § 1, Doc. #1005101103)