Report of information to the business tax manager

Each person required to pay an business tax shall report under oath to the business tax manager all information necessary for a proper determination of the business tax due for each classification to which such person is subject, including number of workers as reported on the state UCT-6 unemployment compensation forms and size or average annual inventory. If applicable, each person may be required to provide the business tax manager with verifiable evidence of the value of such person's average annual inventory to substantiate the reported value thereof. The business tax manager is authorized to propound interrogatories and to furnish forms for the filing of the reports to obtain the information necessary to determine the proper business tax due. The business tax division is further authorized to make such investigation and inspection of each place of business and the records pertaining thereto as is necessary to verify any reports or to determine the proper business tax or taxes due under this chapter.

(Ord. No. 89-245, § 2(37-104), 9-28-89; Ord. No. 90-208, § 1, 8-9-90; Ord. No. 94-145, § 2, 7-21-94; Ord. No. 96-146, § 2, 7-18-96)