§ 5.04.180. Statements not conclusive.

A.

No statement shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collecting by appropriate action such sum as is actually due and payable hereunder. Such statement and each of the several items therein contained shall be subject to audit and verification by the collector, his/her deputies, or authorized employees of the city, who are hereby authorized to examine, audit, and inspect such books and records of any business tax certificate holder or applicant for a business tax certificate, as may be necessary in their judgment to verify or ascertain the amount of business tax due.

B.

All business tax certificate holders, applicants for business tax certificates and persons engaged in business in the city are required to permit any examinations of such books and records for the purposes aforesaid.

(Ord. 89 § 2 (part), 1971: prior code § 6114)

(Ord. No. 595, § 18, 9-8-15)