§ 23-21. Examination and audit of licensee's records.

(a)

Should a field representative or any other officer of the city charged in any manner with the duty of assessing or collecting license taxes and fees have reason to believe, in any case, that the amount of actual or probable purchases or sales, or actual or probable commissions, or the total gross or net receipts from any business, or any other matters that may be pertinent to the assessment of such license tax or fee, have been incorrectly reported or returned, such field representative or officer shall make a report thereof to the commissioner. Upon receipt of such report, or upon the commissioner's own motion, the commissioner is authorized and empowered to summon such person before him and require the production in the commissioner's office of any and all such person's records, books and papers likely to throw any light upon the matter under investigation. The commissioner is also authorized and empowered to make or cause to be made such other and further investigations, examinations and audits of the records, books and papers of such person as the commissioner shall deem proper, in order to accurately determine the proper return to be made by such person.

(b)

If, after an investigation, examination or audit pursuant to this section, it shall appear that purchases, sales, commissions, receipts or other matters pertinent to the assessment have been incorrectly reported or returned, the commissioner shall assess such person with the proper city license tax or fee together with penalty and interest as provided in this chapter.

(c)

Any person who shall fail to appear before the commissioner and produce such records, books and papers, when duly summoned, or who shall refuse to permit the commissioner to make or cause to be made such other and further investigation and audit of such books and papers, shall be deemed guilty of a Class 3 misdemeanor.

(Ord. No. 4969-96, § 1)

(Ord. No. 4969-96, § 1)