(A) (1) The City Clerk shall have the right on behalf of the city to audit the books and records of any taxpayer or restaurant operator under this chapter to determine if there has been complete and accurate reporting of gross receipts and to determine if a proper and accurate payment of the taxes due has been made. The City Clerk may use the services of an accounting professional to perform the audit or assist in the performance of the audit.
(2) The City Clerk shall notify the taxpayer in writing, at the address shown on the application for a city occupational license, at least three calendar days in advance that an audit is to be conducted on the premises of the taxpayer, the date and time the audit is to commence and the documents and records that shall be made available by the taxpayer to perform the audit.
(B) The City Clerk, or any designee of the City Council, shall have the right, on 72 hours’ written notice, delivered by U.S. mail, postage prepaid, to the address provided the city in the application for an occupational license, to inspect the records of any restaurant to determine compliance herewith.
(Ord. 01-12-03, passed 4-9-2001; Ord. 12-11-06F, passed 6-11-2012; Ord. 15-08-06A, passed 6-12-2015)