For the purpose of ascertaining the correctness of a tax return or an assessment or for the purpose of making an estimate of any taxpayer’s liability for the tax administered under this article, the Finance Director shall have the power to examine or cause to be examined, by any agent or representative designated by the Finance Director, any books, papers, records, memoranda or other documents bearing upon the matters required to be included in the return and may require the attendance of the person rendering the return or the attendance of any other person having knowledge of the matters contained therein. In connection therewith, the Finance Director may take testimony and shall have the power to administer an oath to such person or persons.
(Ord. 1276, passed 6-29-00)