§ 30.044 DUTY TO KEEP BOOKS.

Each person who conducts a business taxed under this subchapter shall keep all records and books necessary to compute the tax liability. If a person fails to keep books and records as required, the City Finance Officer shall make a determination of that person’s tax liability from the information available.

(Ord. -, passed 6-15-2004) Penalty, see § 30.999

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