Every person who is assessable with a local mobile property tax or a local business
tax shall keep sufficient records to enable the commissioner of the revenue or other
assessing official to verify the correctness of the tax paid for the taxable years
assessable and to enable the commissioner of the revenue or other assessing official
to ascertain the correct amount of tax assessable for each of those years. All such
records, books of accounts and other information shall be open to inspection and examination
by the commissioner of the revenue or other assessing official in order to allow him
to establish whether the tax is due within this jurisdiction. The commissioner of
the revenue or other assessing official shall provide the taxpayer with the option
to conduct the audit in the taxpayer's local business office, if the records are maintained
there. In the event the records are maintained outside this jurisdiction, copies of
the appropriate books and records shall be sent to the commissioner's or assessor's
office upon demand.
(Ord. No. 6254-06, § 1)
