A. The payrolls of all general businesses licensed within the city shall be subject to an audit by the city as to the number of employees employed by the resident business.

B. Each business license holder may be required, by the director or his/her designee, to file with the city copies of its quarterly reports to the State Department of Labor and Industries reporting employee hours worked. The businesses that did not file the report may be required to file an affidavit with the city reporting hours worked or the equivalent number of employees.

C. If, upon review of the reports as specified under subsection (B) of this section or the audits conducted under subsection (A) of this section, it is found that the year has been under-reported by 20 percent or more, there shall be a penalty applied to any additional fee owed, equal to 20 percent per annum of the additional fee, plus any accounting, legal or administrative expense incurred by the city in determining the under-reporting, the amount of the under-reporting or in collecting the tax and any penalty. (Ord. 3412 § 2 (Exh. A), 2022; Ord. 3343 § 1 (Exh. A), 2019; Ord. 3253 § 2 (Exh. B), 2017; Ord. 2862 § 1, 2010; Ord. 1089 §§ 7, 11(1), 1979; Ord. 449 § 4, 1968)