It shall be the duty of each taxpayer taxed upon his gross income to keep and enter in a proper book, or set of books, or records an amount that shall accurately reflect the amount of his gross income. Such records shall be open at all reasonable times to the inspection of the city clerk/treasurer or his duly authorized agent, and from which said officer or agent may verify the return made by the taxpayer.

If any taxpayer fails to apply for license or to make his return, or if the city clerk/treasurer is dissatisfied as to the correctness of the statements made in the application or return of any taxpayer, said officer, or his duly authorized agent, may enter the premises of such taxpayer at any reasonable time for the purpose of inspecting the taxpayer’s books or records of account to ascertain the amount of the fee or tax or to determine the correctness of such statements, as the case may be, and may examine any person under oath administered by said officer, or his agent, touching the matters inquired into; or said officer or his authorized agent may fix a time and place for an investigation of the correctness of the return and may issue a subpoena to the taxpayer, or any other person, to attend upon each investigation and there testify, under oath administered by said officer or his agent, in regard to the matters inquired into and may, by subpoena, require him, or any person, to bring with him such books, records, and papers as may be necessary. (Ord. 872 § 5, 1999; Ord. 448 § 6, 1981).