§ 68-572. Audits.

(a)

The commissioner of revenue and the director of finance, or any deputy or agent thereof, or certified public accountant employed thereby, shall have the right at all reasonable times during regular business hours to audit or examine the books and records of a person who has applied for a certificate of registration under this article or a person who possesses a current certificate. The purpose of an audit is to determine the truthfulness and accuracy of any statements made by the applicant or permittee on an application or return and to verify amounts remitted. Reported sales receipts will be compared to figures obtained by business books and records, by federal and state income tax returns, by state sales tax returns, or by other records, invoices, bills or receipts which show sales subject to the tax and sales which are exempt.

(b)

No certificate of registration shall be issued to any applicant so long as the applicant refuses to permit such audit or examination.

(Code of Gen. Ords. 1967, § 32.321; Ord. No. 65276, 3-22-90)