§ 23-12. General duties of commissioner.

(a)

It shall be the duty of the commissioner to require all parties prosecuting any business for which a license is required by this chapter to procure such license and pay the applicable tax or fee. Should there be any license tax or fee not paid when due, it shall be the commissioner's duty to either report all such delinquents to the treasurer for collection, or as a designated collector of taxes and fees, attempt collection of some or all of the delinquent taxes and fees utilizing the authority granted collectors of taxes and fees in this chapter and the Code of Virginia, 1950, as amended.

(b)

The commissioner shall report monthly to the Newport News Director of Finance the aggregate amount of license taxes and fees assessed during the month and collected or placed in the hands of the treasurer for collection.

(c)

It shall be the duty of the commissioner to keep a record of all applications filed under this chapter for a period of three (3) years or until audited, whichever is longer.

(Ord. No. 4969-96, § 1; Ord. No. 6008-04)

(Ord. No. 4969-96, § 1; Ord. No. 6008-04)