Ordinance 1023-84 - Laserfiche WebLink

• • B. ANNUAL RETURN. Whenever the total tax for which any person is liable under this chapter does not exceed the sum of Ten Dollars ($10.00) for any quarterly period, an annual return may be made upon written request and subject to the approval of the City Treasurer. C. PARTIAL PERIODS. Whenever a taxpayer commences to engage in business during any quarterly period, his first return and tax shall be based upon and cover the portion of the quarterly period during which he is engaged in business. Section 8: Taxpayer to keep records It shall be the duty of each taxpayer taxed pursuant to this chapter to keep and enter in a proper book or set of books or records an account which shall accurately reflect the amount of the gross revenue received from bingo, raffles or amusement games or the amount of the gross income of the business in which boards and pull tabs are displayed, whichever activity is taxable pursuant to this chapter. Section 9: City Treasurer To Investigate Returns If any taxpayer fails to make his return, or if the City Treasurer is dissatisfied as to the correctness of the statements made in the return of any taxpayer, said officer or his authorized agent, may enter the premises of such taxpayer at any reasonable time for the purpose of inspecting his books or records of account to ascertain the amount of the tax or to determine the correctness of such statements, as the case may be, and may examine any person under oath administered by said officer, or his agent, touching the matters inquired into, or said officer, or his authorized agent, may fix a time and place for an investigation of the correctness of the return and may issue a subpoena to the taxpayer, or any other person, to attend upon such investigation and there testify, under oath administered by said officer, or his agent, in regard to the matters inquired into and may, by subpoena, require him, or any person, to bring with him such books, records and papers as may be neccesary.