§ 14-91. Collector's authority in regard to dealers.

The tax imposed by this article shall be collectible by the collector on behalf of the governing authority from all persons engaged as dealers.

(1)

The collector is duly authorized and empowered to carry into effect the provisions of this ordinance, and in pursuance thereof to make and enforce such rules as he may deem necessary. Such regulations when promulgated shall have the full rome and effect of law. Promulgation shall be accomplished by publication at least one time in the official journal of the governing authority.

(2)

The collector may employ such personnel, including legal counsel on a fee or salary basis, as are necessary to assist in the collection of the taxes imposed hereunder.

(3)

Any duly authorized representative or deputy of the collector, when acting under his authority and direction, shall have the same power as is conferred upon the collector by this article.

(4)

The collector may conduct hearings and administer oaths, and examine under oath, any dealer and the directors, officers, agents and employees of any dealer, and any other witness, relative to the business of such dealer in respect to any matter incident to the administration of this article.

(Ord. No. 98-117, § 6, 5-14-98)