For the purpose of enabling the city clerk to determine: (1) whether or not there
is any liability for payment of a license tax, (2) the proper classification, or (3)
the correct amount of license tax due, it shall be the duty of any person engaged
in or carrying on any business in the city or its police jurisdiction, upon demand
of the city clerk, the clerk's authorized deputy, inspector or representative, to
permit inspection during business hours of all portions of such person's place of
business, to furnish by sworn statement or otherwise all information requested bearing
on the character of the business engaged in, the amount of capital invested therein,
and the dollar amount of the business transacted, and to make available for inspection
and examination during business hours all books and accounts, invoices, papers, reports
and memoranda relating to said business or showing the amount of purchases, sales,
receipts, inventory, and such other information necessary for a determination of tax
liability, classifications, or amount of tax, as may be demanded, including bank deposit
books, bank statements, copies of sales tax reports to the state and of state and
federal income tax returns. It shall be unlawful for any such person, or for any agent,
servant, or employee of such person, to fail or refuse to perform any duty herein
imposed upon such person or obstruct or interfere with the city clerk, the clerk's
authorized deputy, inspector or representative in carrying out the purpose of this
section. Each day's failure or refusal to perform any duty herein imposed shall constitute
a separate offense.
