The following rules apply to taxpayers who have records stored in temporary or permanent memory in any computer.
A. In lieu of any return or report required by this chapter, any taxpayer may submit a printout from a computer containing all of the information required in the return, in a format approved by the Collector.
B. Whenever the Collector has the authority or the duty to examine any books and records of any taxpayer, the Collector shall also have the authority or duty to examine relevant information stored in any computer used by the taxpayer. The taxpayer need not permit the Collector or any city employee to operate the computer, but the taxpayer shall furnish to the Collector an employee or other person authorized by the taxpayer to operate the computer, permitting readouts and printouts as requested or determined by the Collector. The duties and powers of the Collector may be exercised by any person working under the supervision of the Collector.
(Ord. 1081, passed 11-21-2001; Am. Ord. 1391, passed 12-4-2013)