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(a) Every Taxpayer shall retain all records necessary to compute City income tax liability for a period of five (5) years from the date the return was filed, or the taxes required to be deducted and withheld or submitted to the City are paid.
(b) The Director shall retain electronic records of each Taxpayer, whether individual or Business, for not less than seven (7) years from the date of original activity.
(Ord. 154-00. Passed 1-8-01.)