§ 30-57. Duties of chief financial officer.

The chief financial officer shall, among other duties:

(1)

Prepare and provide the necessary forms for the registration of a business, and for the submission of required information as may be necessary to properly administer and enforce this article;

(2)

Issue to each person, for whom it is required, a registration certificate within a reasonable time after the payment of the business tax assessed and levied in this article; provided, however, where under other ordinances of the city, permits, certifications and compliance with the enumerated conditions are required for the operation of the business, the chief financial officer shall not issue the business registration certificate until the applicant exhibits to the chief financial officer those obtained permits, certifications and compliances. In those cases where an applicant has applied for necessary permits, certifications and compliances with enumerated conditions, and such applicant is permitted to operate a business while the application is pending, the chief financial officer may consider that provisional approval has been granted and issue a registration certificate; provided, however, that at least sixty (60) days have elapsed since the applicant has made application for the required permits, certifications and compliances;

(3)

Issue executions for the collection of all outstanding taxes and fees levied and assessed under the terms of this article, together with penalties and interest; the executions shall be collected in the manner provided by law for the collection of other taxes and fees due the city;

(4)

Determine if the accounting method used by a business for which a tax certificate if required under this article accurately reflects the taxable gross receipts of the business for the applicable calendar year, and to make whatever adjustments may be necessary to arrive at the accurate amount of taxable gross receipts for the period applicable;

(5)

Audit periodically the books and records of the businesses subject to the provisions of this article, and to require the submission of such additional information as may be necessary to correctly determine the amount of the tax due and to ensure its collection; and

(6)

Issue in any year without charge a certificate when an applicant exhibits to the chief financial officer such permits, certifications and compliances which, under the law of the state or the United States, would entitle the applicant to it.

(7)

Determine if the person who has declared for an exemption from the business tax, administrative fee and registration fee is entitled to such an exemption.

(Ord. No. 2004-80, § 1(Exh. B), 10-20-04)