Compliance with sections 24-110 to 24-114

(a)

It is unlawful for any business tax receipt holder, any person subject to a city business tax or for any servant, agent, manager or worker of such person, by whatever name or title he may be known, to fail or refuse to perform any duty imposed upon the business tax receipt holder or person who may be due to pay a business tax, including the duties set forth in sections 24-110 to 24-114.

(b)

It is unlawful for any person referred to in this section to fail or refuse to surrender for inspection any records, books or memoranda referenced herein which may be in their charge, custody or supervision, refuse to answer reasonable interrogations or obstruct or interfere with the business tax division or other authorized person in obtaining information necessary or pertinent for determining the proper business tax amount.

(c)

It is unlawful for any servant, agent, manager or worker of any person subject to this article who has custody of, or who is charged with the safekeeping, receiving, sale or accounting of, any goods or merchandise or the managing, control or supervision of any business, occupation or profession for which a city business tax is required, to act or perform in such capacity for such person without complying with the provisions of this article.

(Ord. No. 89-245, § 2(37-115), 9-28-89; Ord. No. 94-145, § 2, 7-21-94; Ord. No. 96-146, § 2, 7-18-96)