Employers and others subject to the tax under this chapter are required to keep such records as will enable the filing of true and accurate returns, whether of taxes withheld at source or of taxes payable upon earnings or net profits or both, and such records are to be preserved to enable the City Tax Administrator or any agent or employee of the City Tax Administrator to verify the correctness of the returns filed.
No contractor or subcontractor, who has received a building permit and paid the required fee, shall be obligated to report tax information for employees for income received by such employees for the permitted project only. This paragraph shall not affect any records necessary for the employer to keep under this or any other Code section except as to those pertaining to the permitted project only.
(Ord. 2003-79. Passed 12-2-03.)
(Ord. 2003-79. Passed 12-2-03.)