§ 10-17. Same—Examination of books and papers.  


Latest version.
  • The license collector or any deputy license collector may, in all cases, examine the books and accounts of any person required to file such affidavit, for the purpose of verifying the same or for the purpose of determining the amount of gross monthly receipts of such person. If any person owning, conducting or carrying on any business in the city and required to file such affidavit, as provided in this chapter, shall fail, neglect or refuse to file any such affidavit with the license collector within thirty days after the same is required to be filed or shall fail or refuse to permit the license collector or any deputy license collector to examine the books and accounts of such business for the purpose of verifying any filed affidavit or determining the amount of gross annual receipts, the license collector shall arbitrarily assess the license tax on such business at the rate of one hundred dollars per quarter, to be prorated at such rate until such affidavit is filed and examination of the books and accounts is permitted.

(Ord. No. 252, § 12.)