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 taxpayers' 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 its representatives to conduct hearings, or perform other duties imposed by this chapter.
B. Every hotel-motel and campground owner and seller of liquor by the drink or seller at retail in this city shall keep such records, receipts, invoices, and other pertinent papers as the city clerk may require. Every such hotel-motel and campground owner and seller of liquor by the drink or seller at retail 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 selling liquor by the drink and any hotel-motel and campground owner or seller at retail or any person liable for any tax, 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 hotel-motel or campground owners or persons who sell liquor by the drink or seller at retail 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 latter, 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 their audit of such records. (Ord. 2015-11, 11-12-2015, eff. 11-20-2015)