(a) If any person fails or refuses to make a return either in whole or in part, or if the City Clerk has reasonable grounds to believe that any return made is incorrect or is so deficient as not to form the basis of a satisfactory assessment of the tax, he may proceed as he deems best to obtain information on which to base the assessment of the tax. The City Clerk may by himself or his duly appointed agent, make an examination of the books, records and papers, and audit the accounts of any such person, including back accounts, and may take the evidence, on oath, of any person who he may believe shall be in possession of any relevant information. As soon as possible after procuring such information as he may be able to obtain as to any person making an incomplete or incorrect return or failing or refusing to make a return, the Clerk shall proceed to assess the tax and shall notify the person assessed of the amount of the tax. The assessment of the tax by the Clerk shall be final as to any person who refused to make a return.
(b) A separate and complete record of the business of the taxpayer conducted within this City shall be kept at his place of business, and shall hot be combined or confused with records of business carried on at other places. The Clerk may require the preservation of records for a period not exceeding five years.
(1975 Code Sec. 10-82)