§ 10-234. Investigative powers of revenue collector.

The town revenue collector or designee may examine the books, papers and records of any licensee in order to ascertain the amount of license tax due under the provisions of this article.

Each licensee shall give to revenue collector the means, facilities and opportunity for the making of such examination and investigation.

The revenue collector or designee is hereby authorized to examine any person under oath concerning the matters set forth in this section, and to this end he may compel the production of books, papers, records, and the attendance of all persons before him, whether as parties or as witnesses whom he believes to have knowledge of the matters set forth in this section, to the extent that any officer empowered to administer oaths in this state is permitted to cause such coercion.

Each person who conducts a business taxed under this article shall keep all records and books necessary to compute the tax liability. If a person fails to keep books and records as required, the revenue collector shall make a determination of that person's tax liability from the information available.

Each person who conducts business in the town shall permit the revenue collector or designee to inspect the business premises during normal business hours to determine the nature of the business conducted there and to examine the books and records to determine the nature and amount of business transacted.

(Ord. No. 2001-4-09/O-5, § III)