(A) The books and records of every licensee or applicant for license shall be subject to audit and verification by the Tax Administrator, or his or her designee or authorized employees of the city, who are hereby authorized to examine, audit, and inspect the books and records of any licensee or applicant for license as may be necessary in their judgment to verify or ascertain the amount of business license tax due.
(B) All persons subject to the provisions of this chapter shall keep complete records of business transactions, including sales, receipts, purchases, and other expenditures, and shall retain all such records for examination by the tax for at least three years. Refusal to allow authorized representatives of the Tax Administrator or his or her designee to examine books and records at reasonable times and places shall constitute a violation of this Code and shall be sufficient grounds to refuse issuance, renewal or the continuing effectiveness of a business license.
(C) The information furnished or secured pursuant to this chapter shall be confidential, and any unauthorized disclosure or use of such information by any officer or employee of the city shall be punishable pursuant to § 1-2.01 of this Code and such officer or employee shall be subject to all other penalties provided by law.
(Ord. 2082-C-S, passed 3-25-14; Am. Ord. 2092-C-S, passed 8-12-14) Penalty, see § 3-1.126