3-1-13: COLLECTIONS AND ENFORCEMENT:
   A.   As soon as practical after the monthly return and payment is filed, the City Clerk 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 when 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 Clerk, or duly authorized deputy, is authorized: 1) to examine the books, papers, records, or other data which may be relevant or material to the inquiry; 2) to 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 for the tax, to appear before the City Clerk, or designee, at a time and place named in its summons and to there 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. 484, 7-7-2016, eff. 10-1-2017)