§ 36.18. Authority of the Economic Development Director to Audit, Examine and Verify Business Taxes Based Upon Average Inventory, Number of Workers, or Other Variable Stipulations.

The Economic Development Director, and other authorized designee of the Economic Development Director acting under his direction, shall have the authority, as may be permitted by law, to audit and examine all books and records, and, where necessary, all equipment of any person engaged in any business, occupation or profession in the City, the business tax of which is based upon average inventory, number of workers or other variable methods for business tax schedules set forth in Sections 36.35 and 36.36 of this Chapter or elsewhere in this Code, for the purpose of ascertaining the amount of the business tax required to be paid by the provisions of this Chapter, and for the purpose of verifying the statements, information or reports furnished in pursuance of the provisions of this Chapter. If such person, after written demand by the Economic Development Director or other authorized designee of the Economic Development Director refuses to make available for audit, examination or verification such books, records or equipment as requested, the Economic Development Director, after due consideration of all information within his knowledge concerning the business and activities of the person so refusing, may make an assessment of any taxes estimated to be due and such amount so assessed, until otherwise verified by audit, shall be deemed to be the amount of the business tax imposed; provided, however, that nothing herein contained shall be construed as preventing each and every improper refusal from operating as a violation of the provisions of this Chapter or from being punishable as provided in this Chapter.

(Ord. of 8-13-1973, § 1; Ord. of 6-6-1994, Doc. #27592; Ord. of 7-22-2002, § 15, Doc. #020722703; Ord. of 5-10-2010, § 1, Doc. #1005101103)