§ 7-11. Inspection and audits.

(a)

For the purpose of enforcing the provisions of this chapter the license official or other authorized agent of the city is empowered to enter upon the premises of any person subject to this chapter to make inspections, examine and audit books and records. A licensee who does not keep the books and records of the business upon the premises whereat the business of the licensee is conducted within the city, shall make the books and records of the business available to the city or its authorized agent for the purpose of examination and audit; and the licensee shall be responsible for physically delivering such books and records to the city or its authorized agent upon written notice to specify the time, date and place within the city, to which such books and records are to be delivered. It shall be unlawful for any such person to fail or refuse to make available the necessary books and records. In the event an audit or inspection reveals that the licensee has filed false information, the costs of the audit shall be added to the correct license fee and late penalties in addition to other penalties provided herein. Each day of failure to pay the proper amount of license shall constitute a separate offense.

(b)

The license official shall make systematic inspections and random audits of all businesses within the municipality to insure compliance with this chapter. Financial information obtained by inspections and audits shall not be deemed public records, and the license official shall not release the amount of license taxes paid or the reported gross income of any person by name without written permission of the licensee. Statistics compiled by classifications are public records.

(Ord. No. 04-25, 6-21-04)