§ 5.04.150. Records.

(a)

No reports or statements of an operator shall be conclusive as to the matters set forth therein, nor shall the filing of such reports or statements preclude the city from collection by appropriate action such sum as is actually due and payable. Each report or statement and each of the items therein shall be subject to audit and verification by the tax administrator or authorized agents of the city who are hereby authorized to examine, audit and inspect such books and records as may be necessary in their judgment to verify or determine the tax due.

(b)

Every operator shall keep and preserve for a period of four years all records as may be necessary to determine the tax. Said record shall be made available to the city at all reasonable times within ten days of the date of the written request sent by certified mail. Each operator is required to permit an examination of such books and records at a location within the city. In the event the books and records cannot be made available within the city, the operator shall reimburse the city for the cost of all transportation, lodging, meals, portal to portal travel time, and other incidental costs reasonably incurred by the city in conducting the audit.

(c)

Confidential or proprietary information furnished to or secured by the city from an operator in the implementation of this chapter shall be confidential. This section shall not apply, however, to disclosures made in connection with any hearing, appeal, or any civil action or proceeding relating to the determination or recovery of the tax.