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for the license years assessable and to enable the Commissioner to ascertain the correct amount • of tax that was assessable for each of those years. Those records shall include, but not be limited to, all invoices, records of all purchases and from whom made, records of all sales, records for all commissions, gross receipts, contracts and orders accepted and from whom received and with - whom made, records of all sales, commissions, costs, receipts, contracts or orders accepted, and general books of account. All such records, books of accounts and other information shall be open to inspection and examination by the Commissioner, license inspector and auditor, and deputy license inspector, to ascertain the correct amount of the tax that was assessable for each of those years and to make certain that all requirements of this chapter are met. (b) The Commissioner shall provide the licensee with the option to conduct the audit in the taxpayer's local business office, if records are maintained there. In the event records are maintained outside the city, copies of the appropriate books and records shall be sent to the Commissioner's office upon demand. (c) Whenever it comes to the knowledge of the Commissioner that a person liable for a license issuance fee or license tax has not kept, or is not keeping and preserving the records herein provided for, the Commissioner shall proceed to estimate the gross receipts of such person and assess such person with the license issuance fee sod or license tax provided by this chapter upon the business so estimated and, in addition, shall assess the penalty hereinafter provided for. (d) Every person who shall fail or refuse to keep the records required by this section shall • be assessed with it and pay a penalty of fifty dollars ($50.00), in addition to the license :_____flee `-- and lieense tax imposed. Any person who shall continue to violate the provisions of this section requiring such records to be kept, after written notice from the Commissioner, shall be subject to a further penalty of fifty dollars ($50.00) for each month such violation shall continue after the giving of such notice, both ofwhieh penalties shall be assessed and eelleeted in the same manner as taxes are assessed and eolleeted. T�iabilify for stieh penalty shall not prevent stielt persons ftant being sttbjeet to proseetition for violating the ehapter, with potential eottft punislune being that allowed ttpon eonvietion of a Glass 1 misdemeano . Section 14-15. 16icense i -ax Taxes categories and rates. (a) Except as otherwise provided herein there shall be assessed and collected by the • Page 12 of 26 Ma a .... V Mr- WIN .. — -1 , .... (a) Except as otherwise provided herein there shall be assessed and collected by the • Page 12 of 26