§ 16G-6. Rules and regulations.

The director shall have the power to make any rules and regulations necessary to effectively collect the admissions tax. The director and lessee shall, upon giving reasonable notice, have access to all books and records necessary to enable the director and lessee to determine the correctness of any report filed as required by this chapter and the amount of net admissions taxes due under this chapter. All audits conducted by the director or lessee must be conducted diligently during normal business hours so as to minimize interference with business operations of the entity being audited. No accountant or other consultant used by the director or lessee to conduct an audit may be compensated on any contingent fee or other similar basis.

(Ord. No. 2010-9202, § 1, 8-25-10; Ord. No. 2014-9558 , § 1, 3-20-14)