5.06.105 PRODUCTION OF SUPPORTING DOCUMENTS.

The council, the board of review, the tax review committee, the Tax Collector, and any person designated as an agent by any of the above-listed persons for such an inspection may, at any time during normal business hours, for the purpose of enforcing the provisions of this title, inspect the accounts, books, papers, and documents of any business that holds any permit or tax certificate of the City or that has filed a permit application or business tax return with the City. Any person shall produce under the seal of the City his or her authority to make such an inspection.

The council, board of review, the tax review committee, or Tax Collector may, upon 5 days written notice, require any business that holds a permit or tax certificate issued by the City or that has filed a permit application or business tax return with the City to produce any accounts, books, papers, or documents at any location in the City that the Council, board of review, or Tax Collector may designate in writing, for the purpose of enforcing this title.

No person conducting an inspection or review pursuant to this section may reveal the information obtained from such an inspection or review to anyone not charged with the administration or enforcement of the provisions of this title.