All telecommunication companies shall, at the time they make their monthly payment of the occupation tax levied pursuant to §§ 112.25 et seq., file with the City Clerk a full, complete, detailed statement of the gross receipts subject to such occupation tax, which statement shall be duly verified and sworn to by the manager in charge of the business of the particular company in the city or by a higher managerial employee of such company. The city shall have the right at any time to inspect, through its officers, agents, or representatives, the books and records of any telecommunications company for the purpose of verifying any reports submitted pursuant to the requirements of this section.
(’72 Code, § 10-601.10) (Ord. 1562, passed 11-14-96; Am. Ord. 2073, passed 10-13-11)