§ 40-199. Preservation of records.  


Latest version.
  • It shall be the duty of every person required by this article to pay to the city the taxes imposed by the article to keep and to preserve for a period of five (5) years records showing all purchases taxable under this article, the amount charged the purchaser for each such purchase, the date thereof, the taxes collected thereon and the amount of tax required to be collected by this article. The commissioner of the revenue or his duly authorized agents shall have the power to examine such records at reasonable times and without unreasonable interference with the business of such person, for the purpose of administering and enforcing the provisions of this article, and to make transcripts of all or any parts thereof.

    (Ord. No. 4097-90)

(Ord. No. 4097-90)