1. Anyone liable for the payment of any tax imposed by an Applicable Chapter shall keep and maintain for a period of five years such books and records as will accurately reflect the gross operating revenue.

2. All books and records required to be kept or maintained under an Applicable Chapter shall be subject to inspection and audit at any reasonable time, with or without notice, at the place where such records are kept, upon demand by the Director or his designees, for the purpose of determining compliance or noncompliance with the provisions of the taxing ordinance codified herein.

3. In the event a taxpayer fails to keep such books and records or refuses to provide such for audit, the Director may use any reasonable means based on information available to the Director to calculate the amount of tax due. The Director is authorized to issue an administrative subpoena for such records. (Ord. M-4041 §1, 2013)