The City Clerk/Treasurer/Tax Collector or any agent or employee designated by him or her is hereby authorized to examine the books, papers and records of any licensee of any net profits or return made, or if no return was made to ascertain the amount of license fee due under the terms of this chapter by such examinations. Each such licensee or supposed licensee shall give to the City Clerk/Treasurer/Tax Collector or to his or her duly authorized agent or employee the means, facilities and opportunity for the making of such examination and investigation. The City Clerk/Treasurer/Tax Collector is hereby authorized to examine any person under oath concerning any net profits which were or should have been shown in a return and, to this end, he or she may compel the production of books, papers, records and the attendance of all persons before him or her, whether as parties or witnesses, whom he or she believes to have knowledge of such net profits, to the extent that any officer empowered to administer oaths in the commonwealth is permitted to cause such coercion.
(Prior Code, § 110.10) (Ord. A-27, passed 3-24-1969)