For the purpose of ascertaining the correctness of any tax return or assessment and for the purpose of making an estimate of any taxpayer’s liability for any tax administered under this article, the Collector shall have the power to examine, audit, or cause to be examined or audited, by any agent or representative designated by the Collector, any books, papers, records, memoranda, inventory or equipment bearing upon the matters required to be included in the tax return, may make test checks of tax yield, and may require the attendance of the person rendering the tax return or the attendance of any other person having knowledge of the matters contained therein. At least five days notice of such examinations or audit shall be given to all taxpayers to be examined, but such notice may be of an informal nature, such as by telephone or general mail.
(Ord. 1216. Passed 1-28-03.)
(Ord. 1216. Passed 1-28-03.)