§ 10-39. Inspections of books and records.

Latest version.

The city clerk, through his officers, agents, employees, or representatives, may inspect the books of the business for which the returns are made. The city clerk shall have the right to inspect the books or records for the business of which the return was made in the city and upon demand of the city clerk, such books or records shall be submitted for inspection by a representative of the city within 30 days. Failure of submission of such books or records within 30 days shall be grounds for revocation of the tax registration currently existing to do business in the city. Adequate records shall be kept in the city, for examination by the city clerk at that officer's discretion. If, after examination of the books or records, it is determined that a deficiency occurs as a result of under reporting, a penalty of $25.00 will be assessed for the period delinquent.

(Ord. No. OA-2011-05, 6-6-2011)

                    
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