It shall be the duty of each taxpayer taxed upon his gross income to keep and enter in a proper book or set of books or records an account which shall accurately reflect the amount of his gross income which account shall always be open to the inspection of the Finance Director or his duly authorized agent, and from which the officer or his agent may verify the return made by the taxpayer. The applications, statements or returns made to the Finance Director pursuant to this chapter shall not be made public nor shall they be subject to the inspection of any person except the City Manger, the City Attorney, the Finance Director or his authorized agent, and members of the City Council. (Ord. 2489, 7/28/09; Ord. 1044, 1981)