§ 195.31 Taxpayer Required to Retain Records

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TITLE VIIA: CLEVELAND NEIGHBORHOOD FORM-BASED CODE

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§ 195.31 Taxpayer Required to Retain Records

Every person responsible for collecting and remitting the admissions tax imposed under this chapter shall retain all records necessary to compute the admissions tax liability for a period of five (5) years from the date the admissions tax return is filed or the admissions tax is paid, whichever is later.

(Ord. No. 1955-07. Passed 12-3-07, eff. 12-4-07)

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