A. The city treasurer shall enforce the provisions of this chapter and may prescribe, adopt and enforce rules and regulations relating to its administration and enforcement. The city treasurer may employ qualified auditors for examination of taxpayers' books and records, shall employ such accountants, investigators, assistants, clerks, and other personnel as are necessary for the efficient administration of this chapter, and may delegate authority to its representatives to conduct hearings, or perform other duties imposed by this chapter.
B. Every taxpayer in this city shall keep such records, receipts, invoices and other pertinent papers as the city treasurer may require. Every taxpayer who files tax payments required under this chapter shall keep all such records for not less than four (4) years after making such payment, unless the city treasurer, in writing, authorizes their destruction.
C. The city treasurer, or any person authorized in writing by the treasurer, may examine the books, papers, records, and equipment of any taxpayer or any person liable for any tax, and may investigate the character of the business of the person in order to verify the accuracy of any return made or, if no return is made by the person, to ascertain and determine the amount required to be paid. Any taxpayer whose pertinent records are kept outside of the city must bring the records to the city for examination by the city treasurer upon request or, by agreement with the city treasurer, permit an auditor designated by the city treasurer to visit the place where the records are kept and there audit the records. (Ord. 1320, 12-2-2015, eff. 1-1-2016)