(A) The City Administrator or his or her designee shall have the right, on behalf of the city, to audit the books and records of any taxpayer under this subchapter to determine if there has been complete and accurate reporting of gross receipts and to determine if a proper and accurate payment of the taxes due has been made.
(B) The City Administrator may use the services of an accounting professional to perform the audit or assist in the performance of the audit.
(Ord. 03-19, passed 9-15-03)