Boonville Records and inspections ordinance (§ 10-13)

(a) Each merchant, manufacturer, wholesaler or service occupation shall maintain adequate, permanent records of each sale, or service performed, which record together with the state sales tax returns and any other necessary records shall be open, at reasonable times, to the inspection of the city clerk or his duly appointed representatives for audit purposes to determine the accuracy and truthfulness of any license or the payment of a license tax as required in this article.

(b) The statement or returns made to or made available for inspection by the city clerk or his duly designated representative under the requirements of this article shall not be made public nor shall they be subject to the inspection of any person except the city administrator, mayor, or city clerk, nor shall such authorized persons disclose, except by order of court, any such privileged information.