Upon the failure or refusal of the taxpayer to furnish the information called for by the city treasurer, or if the books and records of the taxpayer are complicated or do not readily disclose the information required for making a complete or satisfactory return without the assistance of a skilled accountant, the city treasurer may in the city treasurer’s discretion employ a skilled accountant and such clerical assistance as is necessary to make an audit of the books and records of the taxpayer. Such expenses shall be collected from the taxpayer in the manner provided for the collection of the license or tax. (Ord. 814 § 16, 1976).