The City Treasurer, or any agent or employee designated in writing by the City Treasurer, is hereby authorized to examine the books, papers, and records of any person or entity charged to collect and submit the room tax to determine the accuracy of any return made, or, if no return was made, to ascertain the amount of tax owed. Each such person or entity shall be required to give the City Treasurer, or the facilities, and opportunity for the examination and investigation as is hereby authorized. The City Treasurer is hereby authorized to examine any person, under oath, concerning any tax which was or should have been collected, and to that end, the City Treasurer may compel the production of books, papers, records, and attendance of persons before the Treasurer, or the Treasurer’s agent or employee, who it is believed has knowledge of relevant matters, to the extent that the Treasurer is empowered in law to administer oaths in the state is permitted to so order.
(Ord. 14-1995, passed 9-5-95; Am. Ord. 05-17, passed 11-14-17)
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Cross reference:
Penalty for violation, see § 62.999