(A) It shall be the duty of each taxpayer taxed upon his or her gross income to keep and enter in a proper book, set of books or records, an account which shall accurately reflect the amount of his or her gross income, which account shall always be open to the inspection of the City Recorder and/or his or her duly authorized agent and from which the officer or agent may verify the return made by the taxpayer.
(B) The applications, statements or returns made to the City Recorder pursuant to this subchapter shall not be made public, nor shall they be subject to the inspection of any person except the Mayor, the City Attorney, the City Recorder or his or her authorized agent, and members of the City Council.
(Ord. 247, passed 12-3-1956)