(A) The City, for the purpose of determining the correctness of any tax return or for the purpose of an estimate of taxes due, may examine or may cause to be examined by an agent or representative designated by the City for that purpose, any books, papers, records, or memoranda, including copies of seller’s state and federal income tax return, bearing upon the matter of the seller’s tax return. All books, invoices, accounts, and other records shall be made available within the City Limits and be open at any time during regular business hours for examination by the City Administrator or an authorized agent of the City Administrator.
(B) If any taxpayer refuses to voluntarily furnish any of the foregoing information when requested, the City Administrator may immediately seek a subpoena from the Municipal Court to require that the taxpayer or a representative of the taxpayer attend a hearing or produce any such books, accounts, and records for examination.
(Ord. passed 8-7-2014)