A. As soon as practical after the monthly municipal nonproperty tax return and payment is filed, the city treasurer shall examine the same and determine the correct amount of the tax. For the purpose of ascertaining the correctness of any payment determining the amount of tax due where none has been made, determining liability of any person for any tax payable under this chapter, or the liability at law or in equity of any person in respect to any tax provided by this chapter or collecting any such liability, the city treasurer or his/her appointed deputy or other representative is authorized to: 1) examine the books, papers, records or other data which may be relevant or material to the inquiry, and 2) summon the person liable for the tax or any officer, agent or employee of such person, or any person having possession, custody or care of books of accounting containing entries relating to the business of the person liable or the tax, to appear before the city treasurer or his/her appointed deputy or other representative at a time and place named in a summons to produce such books, papers, records or other data and/or give such testimony under oath as may be relevant or material to such inquiry. (Ord. 1320, 12-2-2015, eff. 1-1-2016)