If, upon an audit or other examination of the books and records of an operator, the director determines that additional taxes are due, the cost of the audit or examination shall be paid to the city by the operator. If the audit or examination is part of a random audit, the operator shall pay a pro rata share of the audit cost based on the number of operators audited, but not to exceed an amount equal to the amount of tax, interest and penalty found to be owing. If the audit or examination is in connection with a disputed return or a return not filed, or if the auditor determines that the condition or availability of the records of an operator are such that substantially more time to audit the records will be required than should be, the operator shall bear the entire cost of the audit or examination, but not to exceed an amount that is ten (10) times the tax, interest and penalty found owing. [Ord. 97-22 § 2.]