The city, through its designated agent or officer, shall have the right, at reasonable times after reasonable notice, to examine all books and records maintained by the person registered or required to be registered under this chapter, including, but not limited to, general accounting records, bank records, returns required to be filed under the Hotel Operators’ Occupation Tax Act heretofore cited, state and federal income tax returns and any other books, records or documents which are relevant in the determination and confirmation of the full and accurate reporting of gross receipts on which tax is imposed by this section, the entitlement to any exemptions claimed, and the payment of the full tax due pursuant to this chapter.
(Ord. 771, passed 8-5-02)