Glasgow City's Right to Examine Books and Records ordinance (§ 605.090)
Chapter 605: Business and Occupation Taxes · Article I. Retail Merchants
In short: Even if the city accepts a business license tax payment, it can still collect any additional amount actually owed if too little was reported or paid. Retail merchants who skip getting a license or filing a report still owe the tax, and the city can still examine their books and records.
Our plain-English summary, not the official text or legal advice. The ordinance below is what counts.
The acceptance and receipt by the City Collector from any licensee of any amount of license tax, based on the report of such licensee at any time, shall not prevent the City Collector or the City from thereafter collecting the true amount of the tax due, if a smaller amount than actually due was reported or paid. The failure or refusal of any person engaged in business as a retail merchant to procure a license as required herein, or to make any report as required herein, shall not affect the right of the City, its officers or agents to collect any license tax which such person should have paid, under the terms and provisions of this Article, or to make any examination of the books and records of such person, as hereinafter provided.
Official source: City of Glasgow official Code of Ordinances (online), § 605.090
Last checked November 1, 2026. The city's official copy controls; this page is a reading copy, not legal advice.