It shall be the duty of every service supplier required to collect and remit to the town any tax imposed by this chapter to keep and preserve, for a period of three years, all records as may be necessary to determine the amount of the tax the service supplier may have been required to collect and remit to the town, which records the Tax Administrator shall have the right to inspect at all reasonable times.
(Prior Code, § 3.12.130)
(Ord. 552, passed 8-25-1986)