§ 23-9. Record keeping and examinations.

(a)

Every person who is licensable pursuant to the provisions of this chapter shall keep sufficient records to enable the assessor to verify the correctness of the tax or fee paid for any license year and to enable the assessor to ascertain the correct amount of tax or fee that was assessable for each of those years. All such records, books of accounts and other information, including, but not limited to, invoices and records of all purchases including from whom made, records of all sales, records of all commissions, total gross receipts, and contracts or orders accepted, from whom received and with whom made, and reports of such purchases, sales, commissions, receipts, contracts or orders accepted, shall be open to inspection and examination by the assessor in order to allow the assessor to establish whether a particular receipt or purchase is directly attributable to the taxable privilege exercised within the city. The assessor shall provide the taxpayer with the option to conduct an examination in the taxpayer's local business office, if the records are maintained there. In the event the records are maintained outside the city, certified copies of the appropriate books and records shall be sent to the assessor's office upon demand.

(b)

Any person who shall fail or refuse to keep or open for inspection the records required by this section shall be guilty of a Class 4 misdemeanor.

(Ord. No. 4969-96, § 1)

(Ord. No. 4969-96, § 1)