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<br /> Section 13; TAXPAYER TO KEEP BOOKS AND RECORDS -
<br /> RETURNS CONFIDENTIAL: It shall be the duty of each taxpayer
<br /> taxed upon his gross income to keep and enter in a proper book
<br /> or set of books or records an account which shall accurately
<br /> reflect the amount of his gross income, which account shall
<br /> always be open to inspection by the city Clerk, or his duly
<br /> authorized agent, and from which said officer or his agent
<br /> may verify the return made by the taxpayer.
<br /> Jhe applications, statements or returns made
<br /> to the City Clerk, pursuant to this ordinance, shall not
<br /> be made public, nor shall they be subject to the inspection
<br /> of any person except the aayor, the city attorney, the City
<br /> Clerk, or his authorized agent, and, members of the City
<br /> Council.
<br /> Section 14: CITY CLERK TO INV:33TIGATE RETURNS:
<br /> If any taxpayer fails to apply for license or make
<br /> his return, or if the pity ,lerk is dissatisfied as to the
<br /> correctness of the statements made in the applic' tion or
<br /> return of any taxpayer, said officer, or hisauthorized agent,
<br /> may enter the premises of such taxpayer at any reasonabl
<br /> time for the purpose of inspecting his books or records of
<br /> account to ascertain the amount of the fee or tax or to determine
<br /> the correctness of such statements, as the case may be, and
<br /> may examine any person under oath administered by said officer,
<br /> or his agent, touching the matters inquired into, or said
<br /> officer, or his authorized agent, may fix a time and place
<br /> for an investigation of the correctness of the return and may
<br /> issue a subpoena to the taxpayer, or any other person, to
<br /> attend upon such investigation and there testify, under
<br /> oath administered by said officer, or his agent, in regard to
<br /> the matters inquired into and may, by subpoena, require him,
<br /> or any person, to bring with him such books, records and papers
<br /> as may be necessary.
<br /> Section 15: OVER OR UNDER-PATIENT OF TAX:
<br /> If the City clerk, upon investigation or upon checking
<br /> returns, finds that the fee or tax paid on any of them is more
<br /> than the amount required of the taxpayer, he shall return
<br /> the amount overpaid by a warrant upon the ueneral - 1,1nd. if
<br /> the ity clerk finds that the fee or tax paid is less than
<br /> required, he shall send a statement to the taxpayer showing
<br /> the balance due, who shall within three ( 3) days pay the amount
<br /> shown thereon.
<br /> Section 16: .EN7TT OR NON-AUX-ENT OF TAX:
<br /> If any taxpayer fails to apply for license, or make
<br /> his return, or to pay the fee or tax therefor, or any part
<br /> thereof, within -hree (3) days after the same shall have become
<br /> due, the Jity clerk shall ascertain the amount of the fee
<br /> or tax or installment thereof due and shall notify such
<br /> taxpayer thereof, who shall be liable therefor in any suit
<br /> or action by the ityfor the collection thereof. he amity
<br /> Clerk shall also notify the city Attorney in writing of
<br /> the name of such delinquent taxpayer and the amount due from him
<br /> and said officer shall, with the assistance of the city
<br /> collect the same by any appropriate means or by suit or action
<br /> in the name of the uity.
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