Each person who conducts a business taxed under this subchapter, whose license is based on gross sales/receipts, shall keep all records and books necessary to compute his or her tax liability. If a person fails to keep books and records as required, the Collector of Revenue shall make his or her own determination of that person's tax liability from the information available to him or her.
(1995 Code, § 14-48) (Ord. passed 5-30-1995)