The Town shall have the right to inspect all of the records of any cable television system operating within the Town of Garfield which show the gross receipts from which its franchise tax is computed. The Town also reserves the right to audit and recomputed any or all of amounts paid under this Chapter. No acceptance of any payment shall be construed as a release of an accord and satisfaction of any claim the Town may have for further and/or additional sums payable under this Chapter or any other Chapter of this Code. Should such audit and recomputation result in a refund due the cable television operator, then such refund shall be credited against any future franchise tax due to the Town from the operator. (Ord. 138-N, §2, 1983)