(A) Every person engaged in the business of selling tangible personal property at retail in the village shall keep records and books of all the sales, together with invoices, sales records, copies of bills of sale, inventories prepared as of December 31 of each year other otherwise annually as has been the custom in the specific trade and other pertinent papers and documents. Every person engaged in the business of selling tangible personal property at retail in the village and who, in connection with the business, also engages in other activities (including, but not limited to, engaging in a sales of goods occupation) shall keep additional records and books of all activities as will accurately reflect the character and scope of the activities and the amount of receipts realized therefrom.
(B) All books, records, papers and documents required by this subchapter to be kept shall be kept in the English language and shall, at all times during business hours, be subject to inspection by the Village Clerk or the Clerk’s duly authorized agents and employees.
(C) Books, records and other papers reflecting receipts received during any period, with respect to which the Clerk is authorized to issue notices of tax liability, shall be preserved until the expiration of the period unless the Clerk, in writing, shall authorize their destruction or disposal before the expiration.
(Prior Code, § 35.082) (Ord. 86-4, passed 7-28-1986) Penalty, see § 35.999