The Commissioner, or any authorized agent, representative or employee, is hereby authorized to examine the books, papers, records and other information of any person subject to, or whom the Commissioner believes is subject to the provisions of this chapter, for the purpose of verifying the accuracy of any return made, or, if no return was made, to ascertain the tax due under this chapter. Every person is hereby directed and required to furnish within fifteen (15) days upon written request by the Commissioner, or his or her duly authorized agent, representative, or employee, the means, facilities and opportunities for making such examinations and investigations as are hereby authorized.
(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)