Every person who is assessable with a local license tax shall keep sufficient records to enable the Commissioner of the Revenue to verify the correctness of the tax paid for the license years assessable and to enable the Commissioner to ascertain what is the correct amount of the tax that was assessable for each of those years. All such records, books of accounts and other information shall be open for inspection and examination by the Commissioner in order to allow the Commissioner to establish whether a particular receipt is directly attributable to the licensed privilege exercised within the County. The Commissioner shall provide the taxpayer with the option to conduct the audit in the taxpayer's local business office if the records are maintained there. In the event the records are maintained outside the County, copies of the appropriate books and records shall be sent to the Commissioner’s office on demand.
(Ord. 11-18. Passed 12-12-11; Ord. 22-16. Passed 10-12-22.)