§ 82-194. Examination of records of transportation companies.  


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  • For the purpose of enforcing the collection of the tax levied by this article, the director of administration is hereby specifically authorized and empowered to examine, at all reasonable hours, the books, records and other documents of all transportation companies, agencies or firms operating in the city, whether such companies, agencies or firms conduct their business by truck, rail, water, airplane or otherwise, in order to determine what dealers, as provided in this article, are importing or are otherwise shipping articles of tangible personal property which are liable for the tax.

(City Code 1965, § 21-65)