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When a taxpayer does not keep all of the books, records or items required to be kept or maintained under Section 6.88.090 in the city, the taxpayer shall either:

(1) Produce all of the required books, records or items within the city for such inspection within fifteen days following a request of the local official that he do so; or

(2) Bear the actual cost of inspection by the city finance director or his designee, at the location at which such books, records or items are located; provided, that a taxpayer choosing to bear these costs shall pay in advance to the city finance director the estimated cost thereof, including but not limited to, roundtrip fare by the most rapid means, lodging, meals and incidental expenses. The actual amount due, or to be refunded for expenses shall be determined following the examination of the records. (Ord. 02-29 §12, 2002).