(A) Duty to determine whether tax due. Each person has the duty to determine whether the business he or she conducts is taxed under this chapter and, if so, whether that tax has been paid for the current tax year.
(B) Duty to keep books. Each person who conducts a business taxed under this chapter shall keep all records and books necessary to compute his or her tax liability. If a person fails to keep books and records as required, the Tax Collector shall make his or her own determination of that person’s tax liability from the information available to him or her.
(C) Duty to permit inspection. Each person who conducts business in the town shall permit the Tax Collector to inspect his or her business premises during normal business hours to determine the nature of the business conducted there, and to examine his or her books and records to determine the nature and the amount of business transacted.
(D) Duty to post license. A licensee shall post his or her license or licenses conspicuously in the place of business licensed. If he or she has no regular place of business, the license must be kept where it may be inspected at all times by the proper town officials.
(Prior Code, § 110.60)