Each taxpayer shall keep records for up to six years reflecting the amount of his or her gross operating revenues on services within the City, and such records shall be open at all reasonable times to inspection by the designated official, or his or her duly authorized subordinates, for verification of said tax returns or for the filing of the tax of a taxpayer who fails to make such return, or for other appropriate uses. Where necessary, and in addition to other remedies provided for herein, the City’s designated official or his or her agent may fix a time and place for an investigation of the correctness of any return and may issue a subpoena to the taxpayer or any other person, to attend upon such investigation and there testify, under oath in regard to the matters inquired into and may, by subpoena, require the taxpayer or any other person to bring with him or her such books, records and papers as may be required by the designated official. [Ord. 374 § 1, 2005; Ord. 253 § 1, 2000; Ord. 215 § 1, 1999.]