The Tax Administrator and those persons acting on behalf of the Tax Administrator authorized in writing by the Tax Administrator or the municipality may examine the books, papers and records of any operator in order to verify the accuracy of any return made, or if no return was made, to ascertain the tax as provided in this subchapter. Every operator is directed and required to give to the person authorized to examine the books, papers and records, the means, facilities and opportunity for the examinations and investigations as are hereby authorized.
(Ord. 122, passed 9-28-1993)