Skip to main content
Loading…
This section is included in your selections.

A. No statement submitted pursuant to Sections 5.02.120 or 5.02.130 shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collection by appropriate action such sum as is actually due and payable under this chapter. Such statement and each of the several items therein contained shall be subject to audit and verification by the collector, his deputies, or authorized employees of the city, who are hereby authorized to examine, audit, and inspect such books and records of any business tax certificate holder or applicant for license, as may be necessary in their judgment to verify or ascertain the amount of license fee due.

B. All persons subject to the provisions of this chapter shall keep complete records of business transactions, including sales, receipts, purchases, and other expenditures, and shall retain all such records for examination by the collector. Such records shall be maintained for a period of at least three years. No person required to keep records under this section shall refuse to allow authorized representatives of the collector to examine said records at reasonable times and places. (Ord. 3371 § 1, 1991)