A. The city clerk shall enforce the provisions of this chapter and may prescribe, adopt and enforce rules and regulations relating to its administration and enforcement. The city clerk may employ qualified auditors for examination of taxpayer's books and records, and shall also employ such accountants, investigators, assistants, clerks, and other personnel as are necessary for the efficient administration of this chapter, and may delegate authority to his or her representatives to conduct hearings, or perform other duties imposed by this chapter.
B. Every rental vehicle business owner, hotel-motel owner, seller of liquor by the drink, and seller of restaurant food in this city shall keep such records, receipts, invoices and other pertinent papers as the city clerk may require. Every such rental vehicle business owner, hotel-motel owner, seller of liquor by the drink and seller of restaurant food who files tax payments required under this chapter shall keep all such records for not less than four (4) years after making such payments unless the city clerk in writing authorizes their destruction.
C. The city clerk, or any person authorized in writing by the clerk, may examine the books, papers, records and equipment of any person renting rental vehicles, any hotel-motel owner, any person selling liquor by the drink and any person selling restaurant food, or any person liable for any tax thereon, and may investigate the character of the business of the person in order to verify the accuracy of any return made, or if no return is made by the person, to ascertain and determine the amount required to be paid. Any persons who rent rental vehicles, any hotel-motel owners, any persons who sell liquor by the drink and any persons who sell restaurant food, whose pertinent records are kept outside of the city, must bring the records to the city for examination by the city clerk upon request of the city clerk, or by agreement with the city clerk permit an auditor designated by the city clerk to visit the place where the records are kept, and there audit such records. (Ord. 950 § 1, 2006)