Every taxpayer shall retain all records necessary to compute his or her tax liability for a period of five years from the date his or her return is filed or the taxes required to be withheld are paid.
(1982 Code, § 35.20) (Ord. 1971-12, passed 8-23-1971; Ord. 1971-22, passed 11-30-1971; Ord. 2003-5, passed 1-6-2003; Ord. 2005-12, passed 9-12-2005)