§ 110.40  AUTHORIZATION TO INSPECT RETURNS.
   The City Manager, in the exercise of sound discretion and at the instance of the City Treasurer, may make written request to the state’s Tax Commissioner to allow the duly authorized agent of the city to inspect and make copies of state gross sales tax returns filed in the Commissioner’s office by taxpayers of the city, for the purpose of securing information for municipal tax purposes; provided that, before such agent may inspect and make copies of any returns, he or she shall pay in advance, or furnish sufficient security for, such reasonable cost and expense as may be necessary to obtain such information.
(Prior Code, § 745.29)  (Ord. passed 10-21-1980)