Ventura Municipal Code Art. 3 Audit

No application or payment of tax shall be conclusive upon the city. The correctness of any information and tax listed on an application shall be subject to audit and verification by the collector. The city may conduct audits for the two tax periods preceding the current tax period. (Code 1971, § 2123)

The collector shall have the authority to enter, free of charge during reasonable business hours, any place of business required to obtain a certificate under this chapter and to examine any books, papers, records, or information regarding the business that the collector deems necessary in order to carry out the duties under this chapter. The collector is further authorized to examine any person, under oath, for the purpose of verifying the accuracy of any application made, or, if no application is made, to ascertain the business license tax due under this chapter.

All persons subject to the provisions of this chapter shall keep complete records of business transactions, including sales, receipts, purchases and other expenditures, and shall retain all such records for examination by the collector. Such records shall be maintained for a period of at least three years. No person required to keep records under this section shall refuse to allow authorized representatives of the collector to examine the records at reasonable times and places.

If, subsequent to an audit, it is determined that the person has been delinquent or has nonreported or under-reported gross receipts, or any other basis for the business license tax, thereby underpaying said tax, the person shall pay to the city within 10 days of notification of the determination, the amount of unpaid tax due, plus penalty pursuant to Section 4.155.280. (Code 1971, § 2124)

In no case shall any mistake made by the collector in stating the amount of the tax due, prevent or prejudice the collection by the city of the amount actually due from any person. (Code 1971, § 2125)