(A) Records of collection. It shall be the duty of the City Clerk/Treasurer/Tax Collector to collect and to receive the license fees imposed by this chapter, and the City Clerk/Treasurer/Tax Collector shall keep records showing the amount received by him or her from each licensee and the date of such receipt.
(B) Records to be kept by licensees. Licensees subject to the license fee under this chapter are required to keep such records as will enable the filing of true and accurate returns of net profits, and such records are to be preserved to enable the City Clerk/Treasurer/Tax Collector, or any agent or employee of the City Clerk/Treasurer/Tax Collector, to verify the correctness of the return filed.
(Prior Code, § 110.09) (Ord. A-27, passed 3-24-1969) Penalty, see § 110.99