5-1-7: MAINTAINING BOOKS AND RECORDS:
Each taxpayer shall keep accurate books and records of its business or activity, including original source documents and books of entry denoting the transactions that gave rise, or may have given rise, to any tax liability or exemption. All such books and records shall be kept in the English language and, upon not less than fourteen (14) days' prior written notice, shall be subject to and available for inspection by the Village Treasurer or his/her designee, at all times during business hours of the day. (Ord. G-704, 10-8-2002)