§ 5.04.270. Enforcement—Inspection authority—Records and audits.

A.

The tax collector, in the exercise of the duties imposed under Chapter 5.04 and 5.08, is authorized to examine, or cause to be examined, all places of business in the city to ascertain whether the provisions of Chapters 5.04 and 5.08 of this code, have been complied with.

B.

The tax collector is authorized to enter, free of charge, and at any reasonable time, any place of business required to be licensed under this chapter and demand an exhibition of its license. Any person having such license in his or her possession or control, and who willfully fails to exhibit the same on demand may be charged with a misdemeanor and may be subject to the penalties provided for in Chapters 5.04 and 5.08 of this code.

C.

All persons subject to the provisions of this chapter must keep complete records of business transactions, including sales, receipts, purchases and other expenditures, and must retain all such records for examination by the tax collector. Such records must be maintained for a period of at least three years. No person required to keep records pursuant to this section may refuse to allow authorized representatives of the tax collector to examine such records at reasonable times and places. At the tax collector's request, copies of the records must be provided to the tax collector by mail, personal delivery, or by electronic communication.

D.

Where an audit conducted pursuant to this chapter reflects an understatement of gross receipts by more than ten percent, the cost of such audit must be paid to the city by the applicant or licensee.

(Ord. No. 719, § 3(Exh. A), 6-27-2017)