City to make rules; powers

(a)

The city shall make all rules and regulations, which shall have the force and effect of law, to govern reports and accounts by all persons dealing in or handling fuel oil for the purpose of enabling the city to ascertain whether or not any fuel oils are being dealt with, handled, stored or purchased within the municipal limits of the city under such circumstances as to become liable for the tax imposed by any laws relating to a tax on fuel oils.

(b)

The city is further given power to investigate or cause to be investigated, under its authority, all cases involving dealings in fuel oils by persons receiving, handling, storing or purchasing the same and to determine from such investigation whether or not any law relating to the fuel oil tax is being evaded or illegally avoided, and the determination of the city in any case shall be prima facie valid and authentic in all courts in this state and all actions involving the validating of taxes on persons subject to the provisions of this article.

(Ord. No. 89-245, § 2(37-73), 9-28-89)