(a) Each vendor shall keep complete and accurate records of sales, together with a record of the tax collected thereon, which shall be the amount due under this chapter, and shall keep all invoices and other pertinent documents. Such records and other documents shall be preserved for a period of four years, unless the Finance Officer, in writing, consents to their destruction within that period, or by order requires that they be kept longer.
(b) The Finance Officer, or any employee authorized by the Finance Officer, is hereby authorized to examine the books, papers, records and federal tax returns of any vendor or other person for the purpose of verifying the accuracy of any return made or, if no return was made, to ascertain the tax due under this chapter. Every such vendor, supposed vendor, or other person is hereby directed and required to furnish, upon written order by the Finance Officer, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
(c) The Finance Officer is hereby authorized to order any person reasonably believed to have knowledge of the facts to appear before him or her and may examine such person, under oath, concerning any sale which was or should have been returned for taxation or any transaction tending to affect such sale, and for this purpose may compel the production of books, papers, records and federal tax returns and the attendance of all persons before him or her, whether as parties or witnesses, whenever he or she reasonably believes such persons have knowledge of such income or information pertinent to such inquiry.
(Ord. A-2270. Passed 9-24-01.)