§ 6.4-1.

RECORDS; INVESTIGATION; SUBPOENAS

a.

Every taxpayer shall keep and preserve business records as may be necessary to determine the amount of tax for which the person may be liable, including all local, state and federal tax returns of any kind, for a period of 5 years from the date the tax is due or paid, whichever is later.

b.

Upon request of the Tax Collector, a taxpayer shall produce such business records at the Tax Collector’s Office during normal business hours for inspection, examination, and copying. Refusal to allow full inspection, examination, or copying of such records shall subject the taxpayer to all penalties authorized by law, including but not limited to the penalties set forth in Section 6.17-3. As an alternative to production at the Tax Collector’s Office, the Tax Collector may agree to inspect, examine, and copy the requested books, papers, and records at the taxpayer’s place of business or some other mutually acceptable location, and may require the taxpayer to reimburse the City for the Tax Collector’s ordinary and reasonable expenses incurred in the inspection, examination, and copying of such books, papers, and records, including food, lodging, transportation and other related items, as appropriate.

c.

The Tax Collector may order any person or persons, whether taxpayers, alleged taxpayers, witnesses, or custodians of records, to produce all books, papers, and records which the Tax Collector believes may have relevance to enforcing compliance with the provisions of the Business and Tax Regulations Code for inspection, examination, and copying at the Tax Collector’s Office during normal business hours. As an alternative to production at the Tax Collector’s Office, the Tax Collector may agree to inspect, examine, and copy the requested books, papers, and records at the person’s place of business or some other mutually acceptable location, and may require the person to reimburse the City for the Tax Collector’s ordinary and reasonable expenses incurred in the inspection, examination, and copying of such books, papers, and records, including food, lodging, transportation, and other related items, as appropriate.

d.

The Tax Collector may order the attendance before the Tax Collector of any person or persons, whether taxpayers, alleged taxpayers, witnesses, or custodians of records, whom the Tax Collector believes may have information relevant to enforcing compliance with the provisions of the Business and Tax Regulations Code.

e.

If the taxpayer does not maintain business records that are adequate to determine liability under the Business and Tax Regulations Code, or following a request by the Tax Collector, fails to produce such business records in a timely fashion, the Tax Collector may determine the taxpayer’s liability based upon any information in the Tax Collector’s possession, or that may come into the Tax Collector’s possession. Such determination shall be prima facie evidence of the taxpayer’s liability in any subsequent administrative or judicial proceeding.

f.

The Tax Collector may issue and serve subpoenas to carry out these provisions.

History

(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 90-99, File No. 990300, App. 4/30/99; Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010)

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