If any taxpayer fails to apply for license or make his or her return, or if the City Recorder is dissatisfied as to the correctness of the statement made in the application or return of any taxpayer, the officer or his or her authorized agent may enter the premises of the taxpayer at any reasonable time for the purpose of inspecting his or her books or records of account to ascertain the amount of the fee or tax, or to determine the correctness of the statements, as the case may be, and may examine any person under oath administered by the officer or his or her agent, touching the matters inquired into, or may fix a time and place for an investigation of correctness of the return and may issue a subpoena to the taxpayer or any other person to attend upon the investigation and there testify, under oath administered by the officer or his or her agent, in regard to the matters inquired into; and may by subpoena require him or her or any person to bring with him or her the books, records and papers as may be necessary.
(Ord. 247, passed 12-3-1956)