§ 24-65. Administration.

(a)

Authority of finance department. The finance department shall administer and enforce the provisions of this article for the levy and collection of the tax imposed by this article.

(b)

Rules and regulations. The finance director shall have the power and authority to make and publish reasonable rules and regulations not inconsistent with this article or other laws of the county and the state or the constitution of this state or the United States for the administration and enforcement of the provisions of this article and the collection of the taxes hereunder.

(c)

Examination of records; audits. The finance director or any person authorized in writing by the director may examine the books, papers, records, financial reports, equipment and other facilities of any licensee liable for the tax, in order to verify the accuracy of any return made, or if no return is made by the licensee, to ascertain and determine the amount required to be paid.

(d)

Disclosure of business of operators, etc.; limitations on rule. The finance director or any person having an administrative duty under this article shall not make known in any manner the business affairs, operations or information obtained by an audit of books, papers, records, financial reports, equipment and other facilities of any licensee or any other person visited or examined in the discharge of official duty, or the amount of source of income, profits, losses, expenditures or any particular thereof, set forth or disclosed in any return, or to permit any return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person not having such administrative duty under this article, except in the case of judicial proceedings or other proceedings necessary to collect the tax hereby levied and assessed. Successors, receivers, trustees, executors, administrators, and assignees if directly interested, may be given information as to the items included in the measure and amount of unpaid tax, interest and penalties, or amounts of tax, interest and penalties required to be collected.

(Code 1976, § 3-5006)