No statements submitted pursuant to this chapter shall be conclusive upon the director as to the matter set forth therein, nor shall the filing of the same preclude the director from collecting by appropriate action such sum or sums as may actually be due and payable hereunder. Each such statement and each of the several items therein contained shall be subject to audit and verification by the director who is hereby authorized to examine, audit and inspect such books and records of any licensee or applicant for a license as may be necessary in the director’s judgment to verify or ascertain the amount of the business license tax or taxes, penalties or other delinquent charges due and payable. All licensees, applicants and persons engaged in business in the city are hereby required to permit an examination, audit or inspection of such books and records for the purposes aforesaid. (Ord. 635; Ord. 473 §1, 2002).