Investigation of stores' books.
Denver Revised Municipal Code § 2-423
in effectSec. 2-423. - Investigation of stores' books.
For the purposes of ascertaining the correctness of a return, for the purpose of determining the amount of fee due from any store, or for the purpose of estimating the fee due from any store, the executive director is empowered to examine any books, papers, records or memoranda bearing upon the matters required to be included in the return; and if the store refuses to cooperate in such examination, the executive director may require the attendance of such store, or any officer or employee of such store, by subpoena issued under the hand of the executive director, to give testimony and to produce any of the foregoing information in the possession or under the control of the individual, or of any person having knowledge of such fees.
(Ord. No. 1545-22, § 1, 12-19-22)
Source: City and County of Denver, Revised Municipal Code and Charter (Municode Library, library.municode.com)URL: https://library.municode.com/co/denver/codes/code_of_ordinances?nodeId=TITIIREMUCO_CH2AD_ARTXXFEREDIBAPOFOCO_S2-423INSTBOFetched: 10/27/2026