As soon as practical after a monthly municipal nonproperty tax return and payment is filed, the city clerk shall examine the same, and determine the correct amount of the tax. For the purpose of ascertaining the correctness of any payment, determining the amount of tax due where none has been made, determining the liability of any person for any tax payable under this chapter or the liability at law or in equity of any person in respect to any tax provided by this chapter, or collecting any such liability, the city clerk is authorized to:
A. Examine the books, papers, records or other data which may be relevant or material to the inquiry;
B. Summon the person liable for the tax or any officer, agent or employee of such person, or any person having possession, custody or care of books of accounting containing entries relating to the business of the person liable for the tax, to appear before the city clerk, at a time and place named in its summons to produce such books, papers, records or other data and/or give such testimony under oath as may be relevant or material to such inquiry. (Ord. 950 § 1, 2006)