§ 40-140. Collector's records.  


Latest version.
  • It shall be the duty of every person liable for the collection and payment to the city of any tax imposed by this article to keep and to preserve, for a period of two (2) years, such suitable records as may be necessary to determine the amount of such tax as such person may have been responsible for collecting and paying to the city. The commissioner of the revenue may inspect such records at all reasonable times.

    (Ord. No. 1508, § 7; Code 1961, § 16-112)

(Ord. No. 1508, § 7; Code 1961, § 16-112)