§ 3.20.320. Investigation and audits.

A.

The finance director is not bound to accept a sales tax return as correct and may conduct an investigation to determine the correctness of a return. A person shall, upon request, furnish to the finance director every facility and assistance for the purpose of the investigation.

B.

For the purpose of ascertaining the correctness of a return or the amount of taxes owed when a return has not been filed, the finance director may conduct investigations, hearings and audits and, to that end, may examine any relevant books, papers, statements, memoranda, records, accounts or other writings of any seller at any reasonable hour on the premises of the seller and may require the attendance and sworn testimony of any seller or any officer or employee of the seller at a hearing. Upon written demand by the finance director, the seller shall present for examination in the office of the finance director such books, paper, statements, memoranda, records, accounts and other written material as may be set out in the demand unless the finance director and the person upon whom the demand is made agree to presentation of such materials at a different location.

C.

The finance director may issue subpoenas for the appearance of persons and for the production of records. The finance director may have enforcement of subpoenas in the superior court.

D.

The finance director may examine a person on oath. Upon request during reasonable hours, the person shall present himself or herself for examination by the finance director.

E.

Each seller liable to collect and pay sales tax shall maintain for a period of three years all books, records and other documents containing evidence of retail sales transactions, and shall produce any and all said books, records and other documents for examination and inspection at any reasonable time by the finance director.

(Ord. 04-10 § 2 (part), 2004).