For the purpose of enforcing the provisions of this article, the county administrator
or other authorized agent of the county is empowered to enter upon the premises of
any person subject to this article to make inspections, examine and audit books and
records, and it shall be unlawful for any such person to fail or refuse to make available
the necessary books and records. In the event an audit or inspection reveals that
false information has been filed by the licensee, the costs of the audit shall be
added to the correct license fee and late penalties in addition to other penalties
provided herein. Each day of failure to pay the proper amount of license fee shall
constitute a separate offense. The license inspector shall make systematic inspections
of all businesses within the county to ensure compliance with this article. Records
of inspection and audits shall not be deemed public records, and the county shall
not release the reported gross income of any person by name without permission of
the licensee, provided that statistics compiled by classifications may be made public.
The license inspector upon approval of the county administrator may disclose gross
income of licenses to the Internal Revenue Service, South Carolina Tax Commission,
the Horry County Assessor and other local governmental agencies for the purpose of
assisting tax assessments, tax collections and enforcement. Such disclosures shall
be for internal, confidential and official use of these governmental agencies and
shall not be deemed public records.
(Ord. No. 99-14, § 1, 5-5-15)
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