Sec. 16A-20. License inspector.
The city manager may appoint for such period as he may deem
advisable, at such compensation as the council may approve, a
license inspector whose duty it shall be to investigate and
ascertain whether each person, firm or corporation, engaged in
any business or profession for which a license is required under
this chapter or any other ordinance of the city has secured a
proper license. And in any case in which the amount of tax for
such license is based on sales or purchases or the amount of
business done, the license inspector shall have the power to
summon the person, firm or corporation engaged in such business
or profession before him for examination under oath, and require
the production of any books, accounts, or records of such person,
firm or corporation for inspection by the license inspector.
The license inspector is further authorized and empowered to
make such other and further investigations, examinations and
audits of the records, books and accounts of such person, firm or
corporation as he shall deem proper in order to determine
accurately the amount of license taxes properly payable.
If it shall appear that purchases, sales or amount of business or
any other matter pertinent to the assessment of license taxes
have been incorrectly reported or returned, the inspector shall
report his findings to the commissioner of the revenue, who shall,
if he be satisfied that an incorrect report or return has been made,
assess a proper license tax in accordance with the findings of the
inspector.
Any person, firm or corporation who shall fail to appear before
the inspector to produce such records, books and papers, when
duly summoned or shall refuse to permit the inspector to make
such other and further investigation and audit of the books and
papers as aforesaid, shall upon conviction thereof be fined not less
than ten dollars nor more than two hundred dollars.
In performance of the duties hereby imposed, the license
inspector shall be subject to the supervision and direction of the
commissioner of the revenue. (4-7-69, § 90; 6-4-73.)
