(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)   Taxpayers in the city of McCall shall keep such records, receipts, invoices, and other pertinent papers as the city clerk may require. Each such taxpayer 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 taxpayer 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 taxpayer 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 there audit such records. (Ord. 938, 12-17-2015)