No statements shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collecting by appropriate action such sum as is actually due and payable hereunder. Such statement and each of the several items therein contained shall be subject to audit and verification by the finance director, a designee, or such other employees as may be authorized by the finance director, who are hereby authorized to examine, audit, and inspect such book and records of any licensee or applicant for license, as may be necessary in their judgment to verify or ascertain the amount of license fee due.
All persons subject to the provisions of this chapter shall keep complete records supporting the basis upon which the license tax is determined and shall retain all such records for examination by the finance director for a period of at least three years. No person required to keep records under this section shall refuse to allow authorized representatives of the finance director to examine said records at reasonable times and places.
(Prior code § 13.13 (Ord . 1098, Ord. 2113 §1), Ord. 2268)