§ 1-6-7 - Books to be kept – Examinations.
SECTION 1-6-7
§ 1-6-7 Books to be kept –Examinations. – (a) Every operator shall keep books, records, receipts, invoices, and otherpertinent papers in the form the tax administrator may require, that thosebooks, records, receipts, invoices, and other papers shall at all reasonabletimes be open to the inspection of the tax administrator and his or her agents,and that the records shall be available for inspection and examination at anytime upon demand by the tax administrator or his or her authorized agent oremployee and preserved for a period of two (2) years (or any longer period asthe parking facility operator and the tax administrator may agree), except thatthe tax administrator may consent to their destruction within that period.
(b) The tax administrator and his or her agents for thepurpose of ascertaining the correctness of any return, report, or otherstatement required to be filed under this chapter or by the tax administratorunder this chapter, or for the purpose of determining the amount of any fee orsurcharge imposed under the provisions of this chapter, may examine any books,papers, records, or memoranda bearing upon the matters required to be includedin the return, report, or other statement, and may require the attendance ofthe person executing the return, report, or other statement, or of any officeror employee of any operator, or the attendance of any other person, and mayexamine the person under penalty of perjury respecting any matter which the taxadministrator or his or her agent deems pertinent or material in determiningthe liability of any person to a fee or surcharge imposed under the provisionsof this chapter.
(c) The tax administrator may summon any operator, orofficer, agent, or employee of an operator, or any other person, to appearbefore the tax administrator and produce records and documents at a time andplace named in the summons and to give testimony and to answer interrogatories,under penalty of perjury, respecting any matter which the tax administratordeems pertinent or material to the administration of the ordinance authorizedby this chapter. The summons may be sent by registered or certified mail to theoperator, or officer, agent, or employee of the operator, or to any otherauthorized person, or may be left by any authorized agent of the taxadministrator with the operator, or officer, agent, or employee of theoperator, or other authorized person, or left at his or her last and usualplace of abode. When the summons requires the production of records ordocuments, it is sufficient if those records and documents are described withreasonable certainty.
(d) When any operator, or officer, agent, or employee of theoperator, or other person, summoned under the provisions of this chapterneglects or refuses to obey the summons or to give testimony or to answerinterrogatories as required, the tax administrator may apply to the thirddivision of the district court for a citation against the person or it as for acontempt. Any judge of that court may hear the application and, if satisfactoryproof is made, issue a citation for the arrest of the operator, or officer,agent, or employee of the operator, or other person, and upon the operator, orofficer, agent, or employee of the operator, or other person, being broughtbefore the judge, the judge shall proceed to a hearing of the case; and uponthe hearing the judge has power to make any order the judge deems proper. Aparty aggrieved by an order of the court may appeal the order to the supremecourt in accordance with the procedures contained in the rules of appellateprocedure of the supreme court.
(e) It is unlawful, except in proceedings before a court ofcompetent jurisdiction or to collect the fees or surcharges or enforce thepenalties provided by this chapter, for the tax administrator or any personhaving an administrative duty under those authorities to make known in anymanner whatever the business affairs, operations, or information obtained by aninvestigation of records and equipment of any parking facility operator or anyother person visited or examined in the discharge of official duty, or theamount or source of receipts, or any particular, stated or disclosed in anyreturn, or to permit any return or copy of any book containing any abstract orparticulars to be seen or examined by any person. Nothing in this subsectionshall be construed to prevent the disclosure or publication of statistical orother information where the identity of individual operators is not made known.An operator may waive the confidentiality established by this subsection bynotifying the hearing officer at any time, and may limit the waiver at his orher own discretion. An operator may bring other persons into the hearingwithout waiving the confidentiality described in this subsection.