(A) It shall be the duty of every person required by this subchapter to pay to the town the taxes imposed by this subchapter to make a report thereof setting forth such information as the Town Clerk may prescribe and require, including all purchases taxable under this subchapter, the amount charged the purchaser for each such purchase, the date thereof, the taxes collected thereon and the amount of tax required to be collected by this subchapter.
(B) Such person shall sign and deliver such report to the Town Clerk with remittance of the taxes collected, less any discount as provided below in § 32.122, by the twentieth day of the month following the month in which the taxes are collected. Such records shall be kept and preserved by such person for a period of five years. The Town Clerk or his or her duly authorized agents shall have the power to examine such records at reasonable times and without unreasonable interference with the business of such person, for the purpose of administering and enforcing the provisions of this subchapter and to make transcripts of all or any parts thereof.
(1996 Code, § 148-59) (Ord. passed 9-17-2002)