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It shall be the duty of every operator liable for the collection and payment to the City of any tax imposed by this Chapter to keep and preserve, for a period of three (3) years within the boundaries of this City, all business records as may be necessary to determine the amount of such tax for which the operator is liable for collection and payment to the City. The Tax Administrator and authorized deputies or agents in the exercise of duties imposed by this Chapter shall have the right to inspect such records at all reasonable times and to apply auditing procedures necessary to determine the amount of tax due to City. It shall be unlawful to refuse to allow or to permit such audit to be conducted after a lawful demand therefor by the Tax Administrator. (Ord. #4, S11; Ord. #85-98, S11)