(a) Business operators must maintain for six (6) years records of square footage and information necessary to calculate the tax. If the tax administrator serves notice of the initiation of an audit, the information pertinent for the quarters subject to the audit must be maintained until the conclusion of the audit.
(b) The tax administrator may with reasonable notice inspect the premises and records of the business operator.
(c) The tax administrator may request the city council to issue an administrative subpoena for records of a business operator or other persons with relevant information.
(Ord. 5581 § 1 (part), 2022)