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ft <br />40 CITY OF CHARLOTTESVILLE <br />in any business or profession for which a license is required <br />under this or any ordinance of the City of Charlottesville has <br />secured a proper license. And in any case in which the amount <br />of tax for such license is based on sales or purchases or the <br />amount of business done, the said License Inspector shall have <br />the power to summon the person, firm or corporation engaged <br />in such business or profession before him for examination <br />under oath, and require the production of any books, accounts, <br />or records of such person, firm or corporation for inspection <br />by said License Inspector. <br />And the said License Inspector is further authorized and <br />empowered to make such other and further investigations, <br />examinations and audits of the records, books, and accounts <br />of such person, firm or corporation as he shall deem proper in <br />order to determine accurately the amount of license taxes <br />properly payable. <br />If it shall appear that purchases, sales, or amount of busi- <br />ness or any other matter pertinent to the assessment of license <br />taxes have been incorrectly reported or returned the said In- <br />spector shall report his findings to the Director of Finance, <br />who shall, if he be satisfied that an incorrect report or return <br />has been made, direct the Commissioner of Revenue to assess <br />a proper license tax in accordance with the findings of the <br />Inspector. <br />Any person, firm. or corporation who shall fail to appear <br />before said Inspector to produce such records, books and <br />papers, when duly summoned or shall refuse to permit said <br />Inspector to make such other and further investigation and <br />audit of said books and papers as aforesaid, shall upon con- <br />viction thereof be fined not less than $10.00 nor more than <br />$200.00. <br />In performance of the duties hereby imposed, the License <br />Inspector shall be subject to the supervision and direction of <br />the Director of Finance. <br />(t) Oath to Application. <br />Every person liable to a license tax under this ordinance <br />shall make application in writing therefor and each such li- <br />cense is based upon the amount of his actual or probable pur- <br />chases, or sales, or of his actual or probable commissions, or <br />of the gross receipts from his business or profession, or grad- <br />ed in any other way, shall bef ore he shall be granted such <br />