Employers and others subject to the license fee under this chapter are required to keep such records as will enable the filing of true and accurate returns, whether of fees withheld at source or of fees payable upon earnings or gross receipts, or both, and such records are to be preserved for not less than four years 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.
(2002 Code, § 110.36) (Ord. 1994-C-2, passed 6-6-1994) Penalty, see § 110.99