Employers and others subject to the tax under this chapter are required to keep such records as will enable the filing of true and accurate returns, whether for taxes withheld at source or if taxes payable upon earnings or net profits, or both, and such records are to be preserved to enable the Village Clerk or any agent or employee of the Tax Administrator, to verify the correctness of the returns filed.
(Ord. 1195-88. Passed 4-11-88.)