A. The city treasurer or duly authorized agent may examine any books, papers, records, or other data bearing upon the amount of any tax payable or upon the correctness of any return, or for the purpose of making a return where none has been made, or in order to ascertain whether a return should be made. The city manager may require the attendance of any person at a time and place fixed in a notice served by any person in the same manner as a subpoena is served in a civil case.

B. The persons summoned may be required to testify and produce any books, papers, records, or data required by the treasurer with respect to any tax or the liability of any person therefor.

C. The treasurer or the city clerk shall have power to administer an oath to the person required to testify. (Ord. 814 § 21, 1976).