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3.16.020 Accounting Requirement.
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Businesses subject to taxation pursuant to this chapter shall account to the City not less often than quarterly showing the revenue derived within the City on a month by month basis in each category of revenue and/or tax bracket subject to taxation under this chapter. The City shall have the right, at its expense, to conduct such audit procedures as may be necessary to confirm such accounting and shall have the right, at the expense of the business subject to taxation, to conduct such audit procedures as are necessary to establish or account for the taxable revenue should the business subject to taxation fail or refuse to provide an accounting as provided by this section. (Ord. 1386, 1978)