§ 11-24. Inspections of books and records.  


Latest version.
  • In any case, the city administrator of the city, through its officers, agents, employees or representatives, may inspect the books of the business for which the returns are made. The revenue collection officer 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 administrator such books or records shall be submitted for inspection by a representative of the city within thirty (30) days. Failure of submission of such books or records within thirty (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 administrator at his discretion.

(Ord. No. 94-9, 10-13-94)