The powers and duties of the City License Clerk shall be those listed below. However, the City Council may expand these powers and duties as it so determines through the adoption of a resolution which shall outline the additional powers and duties.

    A.    It shall be the duty of the License Clerk to assess each applicant for a business license the amount of the license fee and/or tax in accordance with the provisions of this title. The assessment shall be based upon the rates established by this title, and all licenses shall be payable annually in advance.

    B.    On or before the first day of November of each year the License Clerk shall complete the assessment rolls. He/she shall take and subscribe an affidavit to the assessment rolls to be substantially as follows:

I,                      , City License Clerk and Assessor of License Taxes of Vernal City, do swear that before the first day of October, 19     , I made diligent inquiry and examination to ascertain the names of all persons, firms and corporations within the City subject to assessments for licenses; that the persons, firms and corporations have been assessed on the assessment rolls in accordance with the rates established by the Vernal City Business License Code, to the best of by judgment, information, and belief; that I have faithfully complied with all the duties imposed upon me under City ordinances, and that I have not imposed any unjust assessments through malice, error or otherwise, or allowed anyone to escape a just and equal assessment through favor, reward or otherwise.

    C.    The License Clerk shall have authority to make investigation, subpoena witnesses and administer oaths for the purpose of determining whether or not any applicant for a license has, in fact, qualified for the issuance thereof.

    D.    It shall be the duty of the License Clerk to enforce the collection of a license fee and/or tax, in the case where any person, firm or corporation neglects, fails or refuses to pay the amount assessed when it becomes due. (Prior code § 11-01-004)