For the purpose of ascertaining the correctness of a tax return of an assessment for the purpose of making an estimate of any taxpayer's liability for the tax administered under this article, the Director of Finance shall have the power to examine or cause to be examined, by any agent or representative designated by the Director of Finance, any books, papers, records, memorandums or other documents bearing upon the matter required to be included in the return and may require the attendance of the person rendering the return or the attendance of any other person having knowledge of the matters contained therein. In connection therewith, the Director of Finance may take testimony and shall have the power to administer an oath to such person.
The Director of Finance may prescribe rules and regulations as to the keeping of records, the content and form of returns and the filing of copies of the City business and occupation tax returns and determinations. The Director of Finance may require any person, by notice served upon such person, to make such returns and keep such records as the Director of Finance may deem sufficient to show whether or not such person is liable under this article for such tax.
(Ord. 1-7-03.)