It shall be the duty of every person liable for collection and remittance of the taxes imposed by this subchapter to keep and preserve for a period of five years suitable records as may be necessary to determine the amount of purchases taxable under this subchapter, the amount charged the purchaser for each such purchase, the date thereof, the taxes collected thereon, and the amount of tax required to be collected by this subchapter. The Treasurer or his or her duly authorized agents shall have the power to examine such records, at reasonable times and without unreasonable interference with the business of such person, for the purpose of administering and enforcing the provisions of this subchapter, and to make transcripts of all or any parts thereof.
(1998 Code, § 58-45) (Ord. O-2000-02, passed 6-13-2000; Ord. O-2023-15, passed 9-19-2023) Penalty, see § 35.999