Employers and others subject to the license tax under this article are required to keep the records as will enable the filing of true and accurate returns, whether of taxes withheld at the source or of taxes payable upon earnings, and the records are to be preserved in order to enable the City Manager or any agent or employee of the City Manager to verify the correctness of the return filed.
(1977 Code, § 20-264) (Ord. 68-10, passed 6-24-1968)