It shall be the duty of every person liable for the collection and remittance of the taxes imposed by this subchapter to keep and preserve for a period of two years such suitable records as may be necessary to determine the amount of such tax as he or she may have been responsible for collecting and paying to the town. The Treasurer 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, § 58-67) (Ord. O-1999-02, passed 6-8-1999; Ord. O-2023-15, passed 9-19-2023) Penalty, see § 35.999