A. The city clerk shall enforce the provisions of this chapter and may prescribe, adopt and enforce rules and regulations relating to its administration and enforcement. The city clerk may employ qualified auditors for examination of taxpayers' books and records, and shall also 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 representative to conduct hearings or perform other duties imposed by this chapter.
B. Every owner and/or operator of any business, which conducts taxable sales in this city, shall keep such records, receipts, invoices, and other pertinent papers as the city clerk may require. Every such person shall keep all such records for not less than four (4) years after making such payments unless the city clerk in writing authorizes their destruction.
C. The city clerk, or any person authorized in writing by the clerk, may examine the books, papers, records and equipment of any owner and/or operator of any business or enterprise which conducts taxable sales in this city 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. If pertinent records are kept outside of the city they must be delivered within the city for examination by the city clerk upon request of the latter, or by agreement with the city clerk permit an auditor designated by the city clerk to visit the place where the records are kept, and there audit such records. (Ord. 56D-5, 9-15-2015; amd. Ord. 56D-6, 8-31-2020)