§ 12-38. Inspections of books and records.  


Latest version.
  • In any case, the city manager, through the officers, agents, employees, or representatives of the city, may inspect the books of the business for which returns are made. The revenue collection officer shall have the right to inspect the books or records for the business of which the return was made in the city, and upon demand of the city manager, such books or records shall be submitted for inspection by a representative of the city within 30 days. Failure to submit such books or records within 30 days shall be grounds for revocation of the currently existing tax registration to do business in the city. Adequate records shall be kept in the city for examination by the city manager at his/her discretion. If, after examination of the books or records, it is determined that a deficiency occurs as a result of underreporting, a penalty will be assessed.

(Prior Code, § 14-24)