Each service provider selling services taxed hereunder within the town is hereby required to keep complete sales and tax collection records showing all purchases in the town of such services. These records shall show the date that each purchase was made, the price charged for each purchase, the tax charged on each purchase, the date of payment, and the respective amounts paid for the service and the tax. These records shall be kept open for inspection by the duly authorized agents of the town during the provider’s regular business hours.
(Ord. 3-97, passed 6-26-1997)