§ 111.062 DUTY TO KEEP BOOKS.
   Each person who conducts a business taxed under this chapter shall keep all records and books needed to compute his or her tax liability. If a person fails to keep books and records as required, the Tax Collector shall make his or her own determination of that person’s tax liability from the information available to him or her.
(Ord. O-95-6, passed 12-11-1995)