§ 6-1.402. Records; Investigation; Subpoenas.

(a)

Every taxpayer shall keep and preserve such records for a period of ten (10) years as may be necessary to determine the amount of tax for which he/she may be liable, including all local, State and federal tax returns of any kind. The Tax Collector shall have the right to inspect, examine, and copy such records at any time during normal business hours. Refusal to allow full inspection, examination or copying of such records shall subject the taxpayer to the measures authorized under Sections 6-1.407 and 6-1.410, and shall be unlawful. Where the taxpayer does not have the necessary records to determine liability under this Code or fails to produce such records in a timely fashion, the Tax Collector may determine the taxpayer's liability based upon any information in the Tax Collector's possession or that may come into the Tax Collector's possession.

(b)

The Tax Collector may order any persons, whether as taxpayers, supposed taxpayers or witnesses, to produce for inspection, audit, examination and copying at the Tax Collector's office all books, papers and records which the Tax Collector believes may have relevance to enforcing compliance with the provisions of this chapter, and may also order the attendance before the Tax Collector of all persons, whether as taxpayers, supposed taxpayers or witnesses, whom the Tax Collector believes may have any knowledge thereof. The Tax Collector may issue, and serve, subpoenas to carry out these provisions. As an alternative to production at the Tax Collector's office, the Tax Collector may agree to inspect, examine and copy the requested books, papers and records at the taxpayer's place of business or some other mutually acceptable location, and may require the taxpayer to reimburse the City for the Tax Collector's ordinary and reasonable expenses incurred in the inspection, examination and copying of such books, papers and records, including food, lodging, transportation and other related items, as appropriate. All license taxpayers, applicants for licenses and persons doing business in the City are required to permit and cooperate in the examination, audit or inspection of their books and records for the purposes described in this chapter.

(Added by Ord. 3266-C.S., § 2, effective 9-26-02)