§ 64-14.1008. Examination of books, records, witnesses — Information confidential — Penalty.

The tax collector, or any authorized employee of the tax collector is authorized to examine the books, papers and records of any person subject to this chapter for the purpose of verifying the accuracy of any application or, if no application was made, to ascertain the license fees due under this chapter. Every licensee or business operating in the unincorporated area of the county is directed and required to furnish to the tax collector, or his/her duly authorized agent or employee, the means, facilities and opportunity for making such examination and investigations as are authorized by this section. The tax collector is authorized to examine any person, under oath, for the purpose of verifying the accuracy of any application made, or, if no application was made, to ascertain the license fees due under this chapter, and for this purpose may compel the production of books, papers and records and the attendance of all persons before him/her, whether as parties or witnesses, whenever he/she believes such persons have knowledge of such matters. The refusal of such examination by any employer or person subject or presumed to be subject to the license fees shall be deemed a violation of this chapter.

(Ord. 91-35 § 1).