For a period of three years, employers shall retain payroll records pertaining to covered employees that document the name, address, occupation, dates of employment, rate or rates of pay, amount paid each pay period, and the hours worked for each employee. Employers shall allow the Division of Taxation of the City of Toledo access to such records, during regular business hours, to investigate potential violations and to monitor compliance with the requirements of this Chapter 796 and Section 545.22 of this Code.
If an issue arises as to an employee's entitlement to wage and tip compensation under this Chapter 796 or Section 545.22 of this Code, if the employer does not maintain or retain adequate payroll records, or does not allow the Division of Taxation reasonable access to such records, there shall be a presumption, rebuttable by clear and convincing evidence, that the employer violated this Chapter 796 or Section 545.22 of this Code.
(Ord. 147-17. Passed 10-3-17.)