Sec. 13-82. Reports and inspections.
(a) All telephone companies at the same time as they make such quarterly payments of tax herein required shall file with the clerk a full, complete and detailed statement of the gross receipts subject to the occupation tax provided for in this division. Said statement shall be duly verified and sworn to by the manager in charge of the business of the particular company in the city or by a higher managerial employee of such company, and the city shall have the right at any time to inspect through its officers, agents or representatives the books and records of such company for the purpose of verifying such reports.
(b) If the telephone company shall refuse, fail or neglect to furnish or file such reports at the time required by this division or shall fail or refuse to permit the city to inspect the books and records of such company for the purpose of verifying such report or reports, then the occupation tax for the preceding quarter shall be twenty-five thousand dollars ($25,000.00); said amount shall be paid within forty-five (45) days following the end of the calendar quarter as required by herein, and said amount shall draw fourteen (14) per cent interest and penalties as further provided herein.
Source: Code 1962, § 5-21-3