(A) All required operator records shall be produced upon request of the city or its authorized representatives for inspection, copying and audit, upon 15 days’ prior notice. If any inspection or audit reveals that an operator paid less tax to the city than required by this subchapter, the deficiency shall be paid to the city within ten days after demand, together with interest at the rate of 24% per year (“default interest rate”) from the date payment was due until the date payment is collected.
(B) If any operator fails or refuses to timely provide the city or its authorized representative with the required operator records which the operator is required to maintain and preserve by this subchapter, then the City Recorder shall have the right to:
(1) Issue subpoenas for:
(a) The production of the required operator records together with all other relevant books and records (in any and every form); and
(b) Any appropriate witnesses.
(2) Issue a deficiency determination (as defined below).
(Ord. 2003-01, passed 2-4-2003)