Same—Inspection of books and records

Any person who has paid, or is required to pay, a business tax pursuant to this article shall upon demand by the business tax division or the designated agent thereof, open for inspection during normal business hours all portions of such business and furnish the business tax division or designated agent thereof, for inspection and examination, all books and records of such business, to enable the business tax division or the designated agent thereof to determine the proper classification of such business and the correct amount of business tax therefor.

(Ord. No. 89-245, § 2(37-114), 9-28-89; Ord. No. 96-146, § 2, 7-18-96)

Cross reference— Inspections generally, § 1-27.