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be, and may examine any porson under oath administorod by sr.id officer, or 1110 aront,
touching the matters inquired into, or said officer, or his authorized agont, may fix a
time mid place for all investigation of the corroctnoas of the roturu and may isouo a
subpoena to the taxpayor, or any other person, to attend up:ut Such invontigation and
there testify, under oath administered by said officer, or his a ant•, in regard to the
matters inquired .into and may, b;,, subpoona, roqulre Mm, or any portion, to brint, with him
such books, records and napery as may 'so necessary.
Section 14. over or Undorlin,pi nt of Payt If the City C1ork upon investigation
or upon chocking roturno finds that the fee or tax paid on any of them is more than the
amount roquirod of the taxpayer, he shall refund the amount overpaid by a warrant upon
If the City C1ork finds that the fee or tax paid is lose than re-
quired. he shall amid r atnto n,,nt to Win. taxntvnr sl:owhin; the balance dnn, vibe shall
within throe (3) dn;l:{ ? a;✓ t,v, omoimt ,shown thereon.
ll ✓, Section35. lur.: If ally taxpay^r falls to apply for
7 license, or make his return, or to pay thu foe or tax thurefor, or any part thereof,
within three (3) days after the same shall have become :uo, the City Clerk shall
ascertain the amount of the foe or tax or installment thereof due and shall notify
each taxpayer thereof, who shall be liable therefor in any snit or action by the City
for the collection thereof. The City Clerk ehall also notify the City Attorney in
writing of the name of such delinquent taxpayer and the amount duo from him and said
officer shall, with the assintauce of the City Clerk, collect the same by any appropriate
means or by suit or action in the name of the City.
Section 16. Anneals to City Council, Any taxpayer aggrieved by the amount of the
foe or tax found by the City Clark to be roqutrod under the provisions of this ordinance,,
may appeal to the City Council from such finding by filing a written notice of appeal
nnw-by-iid�rr ttto�xrnotLco.oHsf+wpp R with the
City Clerk within five (5) days from the time such taxpayer was given notice of such
amount, The Clerk shall, as soon as practicable, fix a time and place for the hearing
of such appeal, which time shall be not more than ton (10) days after the filing of
the notice of appeal, and he shall cause a notice of the time slid place thereof
to be delivered or mailed to the appellant. At such hearing, the taxpayer shall be
entitled to be heard and to introduce evidence in his own behalf. The City Council shall
thereupon ascertain the correct amount of the foe or tax by resolution said the City
Clerk shall immediately notify the appellant thereof, Nrnlch amount, together with
costs of the appeal, if appellant is unsncoscful therein, must be paid within three
(3) days after such notice is given.
Any member of the City Council may, by subpoena, require the attendance thereat
of any person, and may also require him to produce any pertinent hooks and records.
Any person served with such subpoona shall apnoar at the time and place therein
stated slid produce the books and records required, if any, and shall testify truthfully
under oath administoroci by the ilayor or any, member of the City Council in charge of
the hearing as to any matter rogtired of him pertinent to the appeal, and it shall be
unlawful for him to fail or refuse so to do.
Section 17. Clerk to ;lake Rules: The City Clerk shall have the power, and it
shall be his duty, from tine to t Lno, to adopt, pub.lsh and enforce rules and rogulat-
ions not inconsistent with this ordlimuco or pith 'law for the purpose of carrying out
the provisions thereof, and it shall be unlawful to violate or fail to comply with,
any such rule or regulation.
Section Ia. Mnansen=Postirt - Un2nvFa1 Use oi•s All 'licenses issued rursuant
to the provisions of this ordinance shall be kept posted by the licenses in a
Conspicuous place in hlu principal place o;: business in the City.
Ro person to whom a license has boen issued, pursuant to this ordinance, shall
ouffor or allow any other person chargeable with a separato license to operate under
or display his license, nor shall such other person operate under or display such
license.
Section 19. Falco Returns. otct It shall be unlawful for any person liable
to tax hereunder to fail or refuse to make application or return for a license or
to pay the foe or tax or installinont thereof whoa duo, or for any person to make any
false or fradulont application or return or any false statorrnt er representation,
in, or in concoction with, any such application or return, or to aid or abet another