The person maintaining the place of business in the state of Illinois who collects the tax authorized by this Chapter from the purchaser is required to keep accurate books and records of its business or activity, including contemporaneous books and records denoting the transactions that gave rise, or may have given rise, to any tax liability under this Chapter. The books and records are subject to and available for inspection by the City at reasonable times during normal business hours.
(Ord. 22-12, 2-22-2022; amd. Ord. 22-21, 3-21-2022)