If the retailer or other person keeps or maintains books, invoices, accounts or other records, or any portion thereof, outside the City, upon demand by the Director he shall make the same available at a suitable place within the City, to be designated by the Director, for examination, inspection and audit by the Director.
The Director may make, permit, or cause to be made, the examination, inspection and audit of books, invoices, accounts and other records so kept or maintained by the retailer or the person outside the City or State of Colorado where the same will be made available, provided the books, invoices, accounts and other records are not otherwise made available to the Director at the time and place deemed suitable by the Director. In the event the examination, inspection or audit is found to be necessary by the Director under the terms hereof, the retailer or person, for whom the examination, inspection or audit is required, shall be liable to reimburse the City for all costs and expenses incurred by it in order to have the examination, inspection or audit conducted outside the City. (1968 Code §3-84; Ord. 76-168; Ord. 01-42)