Appendix 2012. Statements and records.

Latest version.

All persons subject to the provisions of this Chapter shall keep complete records of business transactions, including sales, receipts, purchases and other expenditures, and shall retain all such records for examination by the Tax Collector. Such records shall be maintained for a period of at least three years. No person required to keep records pursuant to the provisions of this section shall refuse to allow authorized representatives of the Tax Collector to examine such records at reasonable times and places.

(Rep. & Reen. Ord. 4396—3/5/02)

                    
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