(A) The reports required by this chapter shall be in the form prescribed by the Administrator and shall contain all essential information, dates, and figures on which the license fees required by this chapter are computed.
(B) Every person required to pay any license fee provided by this chapter shall be required to make all books, records, and accounts on which information required by this chapter is based, available to the Administrator, his agents, or employees, for the purpose of examination, audit, or verification. However, if any licensee or employer subject to the provisions of this chapter shall voluntarily submit copies of income tax returns for examination, then in that case no further examination or audit will be required, until and unless there is a re-examination or audit made by the taxing authority to whom the return is made.
(C) The Administrator may dispense with an examination of the books, records, accounts, or tax returns of the licensee in any case where the Administrator is furnished with a certificate of an attorney at law, a licensed public accountant, or the sworn statement of any other accountant or bookkeeper of the licensee stating that the amount of tax reported conforms to the income tax return filed by the licensee for the applicable period.
(D) Nothing in this section shall prevent or preclude the Administrator from conducting an examination and audit of the books, records, and accounts as provided in this section at any time he may have reasonable grounds to believe that the licensee has not correctly reported and paid the license fee due under the provisions of this chapter.
(Ord. O-37-81, passed 8-25-81) Penalty, see § 115.99