§ 17-135. Enforcement.

(a)

Persons authorized. The POD may:

(1)

Enter, with or without a search warrant, at all reasonable times, the following premises:

a.

Those for which a business tax is required.

b.

Those for which a business tax was issued and which, at the time of inspection, are operating under such business tax.

(2)

Make all investigations and inspections reasonably necessary to the enforcement of this article.

(3)

Inspect the records of any business in the City. Information obtained from such inspections and investigations is to be used as an aid in determining the proper categories and business tax for said business and related business activities. Such records include, but are not limited to, inventory, employment records, and financial records.

(b)

Hindering enforcement. It is unlawful for any person to hinder, impede or obstruct the POD in the performance of a duty pursuant to this article.

(c)

Providing false information. It is unlawful to provide false information when paying the business tax.

(d)

Compliance. Compliance with this article does not change the responsibility or obligation of any person to comply with any and all applicable local, State, and federal laws.

(Code 1973, § 26-93; Code 1992, § 17-124; Ord. No. 1112-F, § 15, 7-6-1989; Ord. No. 1184-F, §§ 7, 11, 7-12-1990; Ord. No. 2068-F, §§ 14, 19, 21, 25, 7-25-1991; Ord. No. 158-G, § 8, 7-7-1994; Ord. No. 246-G, § 12, 10-10-1996; Ord. No. 798-G, § 1, 12-14-2006)