A. A person liable for payment of taxes under this chapter must preserve for not less than five years all books and records pertaining to acquisition and processing of fisheries resources in the city from which can be determined the amount of tax due under this chapter, including, but not limited to, records of fish tickets and receipts given upon acquisition of fisheries resources. Such books and records must be made available for examination by the mayor at all reasonable times.
B. If any such person does not keep the necessary books and records within the city for examination, it will be sufficient if such person produces within the city such books and records as may be required by the mayor, or bears the cost of examination by the mayor at the place where such books and records are kept; provided that the person electing to bear such cost shall pay in advance to the city the estimated amount thereof including round-trip transportation fares, lodging, meals and incidental expenses, subject to adjustment upon completion of the examination.
C. In addition, or as an alternative, to examining the books and records of a taxpayer, the mayor may hold hearings and conduct investigations to determine the accuracy of a person's returns and payments of the tax. The mayor may subpoena witnesses to attend and require that testimony be given under oath or affirmation.
(Ord. 2002-09, 2002)