The taxpayer shall keep and preserve suitable records of the gross receipts received by the taxpayer in the conduct of business and other books or accounts as may be necessary to determine the amount of the tax for which the taxpayer is liable under the provisions of this chapter. It shall be the duty of the taxpayer to keep and preserve for a period of three years all records of gross receipts and other books and accounts described. All records, books and accounts herein described shall be open for examination at all reasonable hours during the day by the Tax Collector or his or her duly authorized agent.
(Ord. 00-27, passed 6-27-2000) Penalty, see § 120.99