It will be the responsibility of the taxpayer to maintain books, records, and papers in support of all amounts reported on the quarterly return. To determine the accuracy of any return filed or, if no return was filed when due, to determine the amount of tax due pursuant to this section, the City Clerk or his or her designee shall be permitted to examine the books, papers, and records of any restaurant doing business in the city. The City Clerk may compel the production of any restaurant's books, papers, records, and vendors' contact information. Any restaurant shall, upon receipt of a written request from the City Clerk or his or her designee, authorize its vendors to disclose to the City Clerk or his or her designee the goods and services, including the quantity and price thereof, furnished to the restaurant. In the event an investigation is conducted and it is determined this section has been violated, the violator shall be responsible for all costs of the investigation and collection in addition to any tax, interest, or penalties otherwise owed.
(Ord. 90-20, passed 10-9-90; Am. Ord. 2017-004, passed 4-13-17)