The tax collector shall have the right to inspect, free of charge, during reasonable business hours, any place of business required to pay a business tax under this chapter and to examine the books, records, or information regarding the business that the tax collector deems necessary in order to carry out duties under this chapter subject to the regulations governing the right of entry of city officials for purposes of inspection in Chapter 1.08. (Ord. 1921 NCS §2 (part), 1993.)