Sulphur |
Code of Ordinances |
Chapter 20. TAXATION |
Article III. SALES AND USE TAX |
Division 9. REMEDIES FOR COLLECTION |
§ 20-227. Agreement with treasurer to inspect dealer who maintains books and records outside the city.
When a dealer maintains his books and records outside of the city, the treasurer is hereby vested with the authority to enter into a written agreement with the dealer providing for the examination and inspection of the dealer's books and records, at their location. The exercise of this authority is left to the discretion of the treasurer. The cost of the examination and inspection including transportation, lodging and per diem is to be borne by the dealer. The treasurer may estimate the cost of the examination and require the dealer to deposit the cost of same prior to the examination and inspection of the records involved. This provision is supplemental to and does not in any way affect the rights of the treasurer, as provided in section 20-226.
(Ord. No. 173, § 9.11C, 11-10-78)