Sec. 13-188. Administration of Article; Miscellaneous Provisions.
(a) The administration of the provisions of this article are hereby vested in the City Finance Officer, or his or her designee, who shall prescribe forms in conformity with this article for the making of returns, for the ascertainment, assessment and collection of the tax imposed hereunder, and for the proper administration and enforcement hereof.
(b) All notices required to be given to the taxpayer under the provisions of this article shall be in writing. Notices shall be mailed by registered or certified mail, postage prepaid, return receipt requested, to the taxpayer at his or her last known address.
(c) It shall be the duty of every taxpayer to keep and preserve suitable records and other books or accounts as may be necessary to determine the amount of tax for which the taxpayer is liable hereunder.
(1) Records of the gross revenue by which this tax is measured shall be kept separate and apart from the records of other sales or receipts in order to facilitate the examination of books and records as necessary for the collection of this tax.
(2) It shall be the duty of every such taxpayer to keep and preserve for a period of three (3) years all such books, invoices and other records, which shall be open for examination at any time by the City Finance Officer or his or her duly designated persons. If such taxpayer keeps or maintains the books, invoices, accounts or other records, or any part thereof, outside of the state, upon demand of the City Finance Officer such taxpayer shall make the same available at a suitable place within the city, to be designated by the City Finance Officer, for examination, inspection and audit by the City Finance Officer or his or her duly authorized persons. The taxpayer shall reimburse the city for the reasonable costs of the examination, inspection and audit if the City Finance Officer determines that the taxpayer paid ninety percent or less of the tax owing for the period of the examination.
(3) The City Finance Officer, in his or her discretion, may make, permit or cause to be made the examination, inspection or audit of books, invoices, accounts or other records so kept or maintained by such taxpayer outside of the state at the place where same are kept or maintained or at any place outside the state where the same may be made available, provided such taxpayer shall have entered into a binding agreement with the city to reimburse it for all costs and expenses incurred by it in order to have such examination, inspection or audit made in such place.
(d) For the purpose of ascertaining the correctness of a return, or for the purpose of determining the amount of tax due from any taxpayer, the City Finance Officer or his or her duly authorized persons, may conduct investigations concerning any matters covered by this article; and may examine any relevant books, papers, records or memoranda of any such taxpayer.
Source: Ord. No. 5143, § 2, 11-15-10