Every vendor liable for the collection and payment to the Village of Sheffield of any tax imposed by this chapter shall keep and preserve, for a period of three (3) years, all records as may be necessary to determine the amount of tax that he or she may have been liable for the collection of and payment to the Village, which record the Clerk-Treasurer shall have the right to inspect at all reasonable times.
(Ord. 1717. Passed 6-28-99.)