The tax collector, director of finance, or their authorized deputies may examine any
place of business in the city to ascertain whether or not the provisions of this title
have been complied with. Said officers shall have the power to examine all necessary
books and records of all persons doing business in the city required to be taxed by
the terms of this title for the purpose of ascertaining the amount of tax required
to be paid by the provisions hereof. Said officers shall have the power and authority
to enter free of charge, at any reasonable time, any place of business required to
be taxed by the provisions of this title and to demand an exhibition of such business
license, books or other matters of record. For the purpose of the enforcement of this
title, the tax collector or director of finance may, with the prior consent of the
city council, deputize a qualified accountant to examine the necessary books and records
of any person doing business in the city. Any failure on the part of any person taxed
under this title to exhibit to and allow examination by said accountant so deputized
shall constitute a violation of this Code.
(Ord. No. 85-8, § 3, 4-1-85)
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