The Director and those persons acting on behalf of the director authorized in writing by the Director may examine the books, papers and records of any operator in order to verify the accuracy of any return made, or if no return was made, to ascertain the tax as provided in this chapter. Every such operator is directed and required to give to the Director or to his or her duly authorized agent or employee the means, facilities and opportunity for such examinations and investigations as are hereby authorized.
(Ord. 35, passed 8-1-1983)