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Each operator required by § 35.037 to pay the tax imposed by § 35.036 to the Director of Finance, shall keep accurate books and records of its business activity, including the original source document and books of entry denoting the transactions that gave rise, or may have given rise, to any tax liability under § 35.036. All such books and records shall, at all times during business hours of the day, be subject to and available for inspection and auditing by the Director of Finance or his authorized agent.
(1999 Code, § 35.38) (Ord. 1824, passed 4-3-1996; Ord. 3966, passed 11-21-2016) Penalty, see § 35.999